Application of management accounting at Binh Thanh District Hospital, Ho Chi Minh City

In the context of global and regional efforts to enhance hospital management and improve the quality of medical examination and treatment services, financial management has emerged as a key driver of innovation and performance improvement. Management accounting, as an essential subsystem of the accounting framework, plays a critical role in accurately identifying input costs, organizing, processing, and analyzing financial data to support managerial decision-making. The application of management accounting in hospitals offers significant benefits, enabling more effective financial decisions, optimized operational planning, and stricter budget control. This study analyzes and evaluates the current state of management accounting practices at Binh Thanh District Hospital in Ho Chi Minh City and, based on the findings, proposes several solutions to enhance its effectiveness.