The Application Research Of Activity-based Costing Method In Ningyuan Hospital

With the continuous deepening of the reform of China’s medical and health system,the National Health Commission of the People’s Republic of China issued the "Notice on Comprehensively Opening the Comprehensive Reform of Public Hospitals" on April 21,2017.The document require that the comprehensive reform of public hospitals be fully promoted by 2017,and all drug additions will be cancelled.Before July 31,all municipal government should introduce comprehensive implementation plans for urban public hospitals.Before September 31,all public hospitals shoulld cancel drug additions.The compensation channels of the hospital were changed to medical service charges and government subsidies.In this context,the operation mode of public hospitals should be changed towards refined management.Therefore,it is necessary to study and solve related problems in hospital cost accounting and explore reasonable coping strategies.This paper first introduces the background and significance of the topic,and analyzes the development of the homework cost method at home and abroad,which leads to the research problems and methods.Then this paper introduces the concept system and accounting process of ABC method,and discusses the feasibility and necessity of using the ABC method in hospitals.Next this paper explaines the basic principle,feasibility and necessity of applying the ABC method in the Hospital,also analyzes the current cost accounting of the Ningyuan Hospital,summarizing its existing problems,designing a cost accounting plan based on the ABC method.Taking the Chinese Medicine Department as a pilot object,the advantages of applying the activity-based costing method are proposed.Finally,this paper proposes the relevant safeguard measures for the implementation of the ABC method,hoping to lay a solid foundation for the hospital to use the ABC method for cost management.Through theoretical research combined with case analysis,this paper concludes that the implementation of the activity-based costing method can help hospitals to rationally formulate medical service prices,improve hospital cost management and adapt to the medical reform environment,and at the same time provides reference for the cost management of many public hospitals nationwide.