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Volume 9,Issue 8

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14 July 2025
Full Cost Accounting and Performance Evaluation in Financial Management of Public Hospitals
Jiao Wang
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1 The First Affiliated Hospital of Xi’an Medical University, Xi’an 710061, Shaanxi, China,
PBES 2025 , 8(3), 10–20; https://doi.org/10.26689/pbes.v8i3.11157
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Abstract

Full cost accounting, as a comprehensive cost measurement method, integrates direct and indirect costs to reallocate costs across departments. Performance evaluation serves as a method to assess a hospital’s overall performance and management capabilities. Both full cost accounting and performance evaluation are critical tools in the financial management of public hospitals, playing pivotal roles in accounting practices. The concepts of full cost accounting and performance evaluation were investigated in this study, and the existing challenges and the theoretical basis for their integration were analyzed. An integrated model was constructed, and its application cases and effectiveness in the financial management of public hospitals were discussed. Finally, measures to integrate full cost accounting and performance evaluation were proposed, including improving full cost accounting mechanisms, standardizing accounting practices, optimizing cost allocation methods, establishing a unified management platform, and fostering collaboration among stakeholders. This study provides new insights to enhance the quality and efficiency of financial management in public hospitals, laying a foundation for their sustainable development.

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