Research On Application Of Activity-based Costing In The Cost Control Of Departments Of Y Public Hospital

At present,most of the public hospitals in China still use departments as the unit in the cost accounting process,and adopt a unified allocation standard to calculate the indirect cost allocation into each department;although this method is simple and easy to operate,there are some inaccurate accounting results and cost allocation standards Unreasonable deficiencies cannot provide objective cost information for hospital cost analysis and cost control;and have an adverse effect on government compensation and medical service pricing.With the in-depth development of China’s medical and health system reform,the operation and management of public hospitals has been transformed from extensive income-based indicators to refined management methods with cost control as the goal;traditional accounting methods can no longer meet the status quo and cannot reach costs Requirements for refined management.The operation cost method has been widely used in the manufacturing industry,but it has few practical applications in the medical industry;therefore,this paper takes the Y public hospital as an example to conduct an in-depth analysis of the application of the operation cost method in the cost control of the radiology department of the hospital.This article first collects and summarizes the domestic and foreign relevant literature on the application of the costing method in hospitals.Second,explain the current status of Y hospital cost accounting and control through field survey methods,use the current cost method to account for the cost of radiology medical projects and analyze the problems in this accounting method,and clarify the need to introduce the operation cost method in Y hospital necessity and feasibility.Once again,the radiology department of Y Hospital was selected as the research object,and a set of reasonable operation cost method accounting process was designed to analyze the reasons for the difference between the operation cost method accounting results and the current cost method accounting results,as well as the cost control Different impacts;and based on accounting results and radiology medical service operation procedures,cost control strategies are proposed from the perspective of deleting invalid operations and improving the efficiency of inefficient operations.Finally,combined with the current situation of the Y hospital,the conditions for cost control with the application of the operation cost method are analyzed.This article mainly describes the specific application process of the operation cost method in the radiology department of Y hospital,and analyzes the operation cost accountingresults,and draws the following conclusions: First,the process of applying the operation cost method for cost accounting is scientific and reasonable,and the obtained cost data is more Objective and accurate.Secondly,the application of the operation cost method can effectively improve the cost control,and can help the hospital to delete the invalid operation process and improve the efficiency of the inefficient operation.Finally,the application of the operating cost method for cost control in hospitals requires a sound cost accounting system and standardized data,complete cost accounting organizations,and a high level of hospital information management.