COMPLETING COST MANAGEMENT ACCOUNTING AT PUBLIC HOSPITALS IN THANH HOA PROVINCE IN THE CONTEXT OF FINANCIAL AUTONOMY

Abstract

Cost management accounting (CMA) in revenue-generating public service units such as hospitals not only helps leaders control revenue and expenditure activities, but also provides important cost information for timely decision-making process, thereby contributing to improving financial autonomy of hospitals according to Government regulations. This article studies the current situation of CMA  in 26 district general hospitals in Thanh Hoa province to analyze the current situation and propose solutions to improve CMA  to become a useful tool in providing information for management and control of financial activities, helping hospitals carry out financial autonomy effectively.