Explore The Case Study Of Activity-based Costing In XJ Public Hospital

In China,the rapid development of non-public hospitals has benefited from the continuous deep reform of the health care system,which forced public hospitals to make changes.At the same time,the cost management of public hospitals is becoming more and more urgent.In reality,the cost management of a large number of public hospitals in China is rough and simple.Although it is easy to accept and operate,when the hospital needs to make further cost decisions,it cannot objectively and truly reflect the cost data of public hospitals.Therefore,it is necessary to introduce one.Activity-based costing reflects that costs are more objective and realistic,can reduce additional unnecessary expenditures,and make public hospitals more socially competitive.This article first collects data and summarizes relevant literature at home and abroad.Through field investigation,XJ public hospitals such as Grade A were decided as the research objects,and the acupuncture rehabilitation department was finalized as the first batch of the operating cost method.The XJ public hospital‘s current cost-based algorithm are used to measured the department separately,and the accounting results between the two are analyzed.The corresponding safeguard measures are put forward for the XJ public hospital to implement the activity-based costing method and draw conclusions.First,the traditional cost management methods of public hospitals have exposed many drawbacks in the actual operation process.XJ public hospitals should learn and use advanced cost accounting management.Secondly,the activity-based costing method can more accurately reflect the related costs of the acupuncture rehabilitation department than the current cost-based algorithm,which helps the hospital to reduce the related costs and reduce unnecessary operations,which is conducive to the healthy and efficient development of the XJ public hospital.Finally,XJ public hospitals should complete a cost accounting system and develop safeguards.For example,the frequency of training is increasing and the intensity is increased,so that the concept of activity-based costing is infiltrated into the consciousness of each hospital staff;performance evaluation reform allows cost management to be linked to assessment to a certain extent;the hospital internal control system needs to be further improved;The investment in information construction,the selection of appropriate advanced cost accounting software and so on.In short,it is necessary to optimize the corresponding workflow,and it is necessary to promote the application of the activity-based costing method in XJ public hospitals from multiple angles and aspects,so as to maintain the competitive advantage and achieve the goal of improving the hospital‘s cost management level.