Research on Construction and Optimization of Cost Accounting System in Public Hospitals
In recent years,China's health care system has undergone significant and profound changes,and the development of public hospitals has been subject to many challenges.In order to obtain long-term development,public hospitals should continuously improve the level of cost accounting management and minimize losses.At pres-ent,public hospitals adopts a relatively crude cost accounting method,which is difficult to adapt to the current-stage cost management requirements.This paper selects a hospital as the object of study,analyzes its problems exist-ing in cost accounting and control,and accordingly puts forward optimization proposals to improve its cost account-ing and control work,with a view to providing reference for other public hospitals in carrying out cost accounting.