Research On Hospital Cost Accounting Based On Activity Based Costing

Nowadays,healthcare institutions are investing a great deal of efforts in reform.To allocate resources rationally is the vital issue among them all.In other words,to maximize the limited resource is the direction to serve patients.Therefore,to control and reduce costs is extremely important in public hospitals.There is no other way to allow a hospital to survive and develop but to establish a scientifically designed cost management system.According to the accounting data,this paper introduces "Activity-Based Costing"(ABC)to explore and establish an effective hospital cost control management system to realize the high efficiency of resources Configuration.We analyzed the accounting process and compared three metrologies,including the conventional costing,disease-based costing and activity-based costing.By utilizing the X Hospital CT room data,we have concluded that the ABC is the more objective and accurate method between conventional costing and activity-based costing,and ABC suits for large scale institutions.Traditional cost method and the activity-based costing method are used to calculate the department cost allocation and costs are collected and compared through the accounting results provides specific guidance,and easy to apply to base costs calculation of various medical service.ABC method allocates costs on a granular level;moreover,ABC method is able to minimize the influence and disturbance of human factors and making the method more reliable.On the other hand,under the ABC method,each department controls costs more efficiently,which improved the facts that departments used to only passively accept the indirect cost sharing.The ABC method greatly enhances the management efficiency,and improves the service quality,since the individual department would be more encouraged.Activity-based Costing helps leadership to exam the existing problems on time,improves the medical service pricing system,and increase the competitive of the hospitals in the industry.Therefore,we should combine the advanced domestic and oversea operation theories,to establish a sound and practical cost management system to achieve the continuous improvement of the cost management level,based on the historical experience and ability.