Practical Implementation of Fine-grained Management in Full-cost Accounting of Public Hospitals under High-quality Development

DOI: 10.12201/bmr.202511.00026

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  Abstract: In the process of public hospitals advancing towards high-quality development, refined management of comprehensive cost accounting has emerged as a critical pathway for enhancing operational efficiency. This paper conducts an in-depth analysis of the core role of refined comprehensive cost accounting management in improving service quality, precise cost control, and optimizing decision-making bases through deep cost data analysis. It also identifies existing issues in data collection and accounting processes during practical implementation. Taking a tertiary public hospital in Wuhan as a typical case, the study proposes systematic optimization strategies from the perspectives of data governance, process reengineering, information system upgrading, and management mechanism innovation. The research aims to provide both theoretical and practical references for the promotion of refined comprehensive cost accounting management models in public hospitals and their high-quality development, thereby assisting public hospitals in achieving a balance between public welfare and operational efficiency under the context of the new healthcare reform.

  Key words: public hospitals; full cost accounting; fine management

  Submit time: 11 November 2025

  Copyright: The copyright holder for this preprint is the author/funder, who has granted biomedRxiv a license to display the preprint in perpetuity.
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  1	2025-09-29	10.12201/bmr.202511.00026V1	Download

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