Shiv Hospital provides an overview of its cost accounting strategies under a prospective payment system. It has 11 departments and 100 employees working in shifts of 8, 12, or 6 hours per day. The document outlines processes for patient registration, documentation, cash collection, auditing indoor patient accounts, and conducting a SWOT analysis. Strengths include success rates, technology investments, and reputation, while weaknesses include doctor shortages and skills gaps. Opportunities include collaborations and outreach programs, and threats include poor food quality.

1. SHIV HOSPITAL
Cost Accounting strategies under prospective
payment system

2. BOARD OF DIRECTORS
DOCTOR’S
Presented
by:-
Raj kumar

3. TOPIC’S
 * company overview
 * Staff: Man Power & Shift
 * Process of Work
 * Documents Kept: Physical & Software Format
 * Cash Collection Process
 * All Cash Transaction Entry Processes by user physical &
software entry
 * Cash deposition process by User in each shift 24*7
 * Audit of IPD/ACCOUNT
 * swot analysis

4. company overview
Mission
@. Our mission is to be one of saurashtra’s most advanced orthopaedic and trauma care Hospital.
@. It is designed for Complex Trauma, Joint Replacement, Spine Surgeries and Arthroscopy along with an ICU facility.
@. Visiting expert faculties for complex injuries and Trauma with emphasis on excellence in Clinical Services, Patient Care, and Health Care facilities.
Vision
@. We aim to be the best Orthopedic trauma and Super-specialty center that combines the best medical treatment with strong ethical principles and a culture of
care, compassion, and commitment. We want to be a state-of-the-art medical center.
Value
@. Our total healthcare values will be 100% based on commitment and integrity.
@. The noble Profession that it is called shall remain to be NOBLE with our vibrant team, and the hospital management will work at its best for inculcating its value-
based services.

5.  Manpower planning
 Type of organization :- hospital
1. Number of department:- 11
 Marketing
 Finance
 Human resource
 Production
 Housekeeping
 Radiology
 CSSD:- central sterile supply depertment
 ICU;- intensive care unit
 OT
 TMT :- treadmill test
 Nursing

Manpower
Total number of
department .
11 Department
100 employee in the
hospital

6. Shift
 Note:-
1. * 8 Hours duty every employee everyday
2. * change the shift Rotation wise
3. * 8hrs X 6Days = 48 Hrs in one week
4. * some employee completed their duty 6 hrs per day, but 2 days in every week 12hrs duty
completed by them.
5. * 1 day off in a week
6. Shift
7. 8 Am to 4:30 Pm
8. 4:30 pm to 11:30 pm
9. 11:30 Pm to 8 Am

7. 1. Registration
 New patient Registration
 old patient Admission
2. Documentation
 Patient Aadhar Card
 Patient Detail with Mobile no.
 References
Note :-
@. Prepare fee estimate of the emergency patient according to the Dr.
@. Paid advance surgery fee at a time
@. Give 2 receipts with stamp & sing.
@. Prepare the sticker of the patients details
@. Create parents pass ( 1. with patient & 2. meet other family members )

8. Discharge Process
@. Account Settlement
@. Fees procedure
@. Return Pass from patient & their relatives
@. Feedback about hospital facility and Treatment.
Note:-
In the billing, procedure follow some basic policies:-
Remark Procedural
Discount Procedural
Cash collection method
- CASH,
- Online Payment,
- Debit & Credit card payment
Insurance Procedure

9. PHYSICAL DOCUMENT SOFTWARE DOCUMENT
* Patient Admission * Deposit Status
- Patient rules & regulation - Patient Details
- Pass create for patient - Doctors
- Payment receipts - Remarks
* Patient Aadhar file - Balance & Advance paid
* Estimate fee file
* Medical Certificate
- Death-related forms
- Family detail of patient
* Discharge slip file

10. Document kept
PHYSICAL DOCUMENT SOFTWARE DOCUMTN
* Patient Appointment * Patient Details (IN or OUT)
* Over Book (patient appointment shift forward) - Patient Consultancies
* Fish Food Register - Charges
* Feedback Form - Remarks
* Routine Appointment Register - Shifting Time
* Doctors Visit Patient Register * Patient Appointment Detail
with month wise.

11. cash process
@. Cash to hand
@. Limited Amount on 190000 in hand
Credit process
@. Organization and Relatives
@ . Company insurance
Online process
@. Upi
@. Pos Machine
@. Internet Banking
@. Cheque
@. Dr. card or credit card

12. 1. Emergency Procedure
 According to the situation, which is suffered by patient
 Doctors provide cash estimates before treatment of the patients
2. Cheques procedure
* This is accepted by Doctors acceptance or advice
* From cheques collected below 200,000 and over 200,000
3. Online Payment
* POS machine
* Demand Draft
* Google pay

13. Cont.….
 4. Credit payment (Organization and Relatives only)
 * Generate bills through treatment of patients who belong to consultancies
organization.
 * Collected all balance details.
 * Submit the final bill to the organization.
 POS machine work
 * Swipe or Insert card(patients)
 * Input Amount
 * After payment is completed received message be patient
 * Collect slip from POS machine
 1st slip collected by the patient
 2nd slips sent to the A/C department for audit of the transaction

14.  * In the morning shift (8 am to 2 pm), collected cash by employees and after
finishing their shift they sent money to the Account department for further
procedure.
 * After the morning shift (2 pm to 8 pm), collected cash was sent to the emergency
billing and the next morning collected cash by the A/C department.
 2. EMERGENCY BILLING
 * Collected cash sent directly to A/C department on day shift because 24*7 times
might be open Emergency billing.
 3. ER BILLING
 * Cash collect and directly sent to the A/C department.

15. AUDIT of IPD/ACCOUNT
 IPD (Indoor Patient Dept.)
 * Collect the IPD records, in which services are given
to the patients;
 - Diabetes flow Chart
 - Details of Procedures
 - Consultants visit sheet
 NOTE:-
IPD records mention some details:-
- - Patient details
- - Doctors consultant
- - Time to be followed
- - Diagnosis details
- - Visit by Doctors etc.

16. Process of Audit
 IPD audit:-
* collect IPD record.
* check departmental Services and verify the Records properly.
* If any services are not mentioned in the record file, then Add additional
services and verify with attested.

17. Departments Services
Other Charge : Consumer Charges, Oxygen,
Infusion pump, Cardiac Monitor
Charges, RBS, RCC, BCB, CBT etc.
Procedure without OT : Dressing
Cardiology Investigation : ECG
Doctors Visits : Outside Visit
Laboratory Reports(Lab) : Pre-up profile Major, PT/INR,
Covid-19 report, S. Electro
Physiotherapist Visit : ……………………………..
CT scan : 2 D Echo etc.
Admission Charges : …………………………….
Bed Charges : ……………………………
MRD Charges : ……………………………..
Pharmacy/ Store : …………………………….

18. SWOT Analysis
 , Strengths include:
 a high percentage of success
 investments in medical technology,
 individualized attention,
 a strong reputation, and a prime location.
 Weakness
 • A shortage of doctors;
 a gap in service regions' skills
 • Lack of marketing initiatives or a meagre marketing budget


19.  Opportunities
@. Collaborate with different healthcare organization to knowledge share
@. Develop healthcare programs and initiatives to drive more community outreach and engagement
@. Increase patient referrals
 Threat
1. @. Poor food quality