Cost Accounting Research Of Medical Technology Department Of Y Hospital Based On TDABC

Since the deepening of medical reform in China,in order to build a healthy medical market,the Chinese government has issued a number of policies.The internal and external environment of public hospitals has changed.Externally,competition in the medical market has intensified;internally,income has decreased.At present,the cost accounting of county-level public hospitals has less attention to medical service projects and there is no method for accurately accounting costs.In the actual operation,it is found that in the process of cost control,county-level hospitals are especially necessary for the cost accounting of medical technology departments.This paper try to find ways to more accurately account the cost of medical services in medical technology departments.Provide new ideas for other similar hospitals.TDABC is a more advanced costing method.It is developed from the activity-based costing method.TDABC is suitable for projects with large indirect costs,complex business activities and diverse products.Currently it is gradually applied in the fields of hotel,logistics and medical industry.This paper selects a county-level public hospital—Y hospital and uses TDABC to study the cost of medical technology departments.This article is written in both theory and case.The theoretical part:describes the theory of TDABC and hospital cost accounting.Case section:First introduce the current situation of Y hospital cost accounting,and the existing problems,and then analyze the feasibility of TDABC application in the medical and technical departments of Y hospital.Then,apply TDABC to the Y Hospital Medical Technology Department.compare the results of cost accounting,analyze the advantages of TDABC,and propose safeguards.Conclusion:TDABC can accurately calculate the cost of medical service projects,analyze the utilization of departmental resources,and help strengthen cost control and internal management.It also provides data support for the government to complete the medical service price comparison work.