Research On Medical Project Cost Management Based On Fuzzy Set And TDABC

With the progress of China’s medical industry and the continuous advancement of the new medical reform,medical cost management has gradually become an important link affecting the healthy development of public hospitals.However,the traditional cost calculation method of hospital has been unable to meet the actual needs,which limits its practicability in measuring the exact cost of medical services,and is not conducive to medical cost management.In this regard,new approaches such as time-driven activity-based costing(TDABC)can provide information on the cost of health-care services.But TDABC is not perfect.In view of its limitations,this paper introduces the fuzzy set theory and discusses the combination of triangular fuzzy number and traditional TDABC in the fuzzy set theory,so as to provide a more suitable model and practical reference for medical cost accounting and control.TDABC(time-driven activity-based Costing)is designed for a relatively accurate Costing environment.However,when it is applied to the complex Costing environment such as a hospital,there will inevitably be some errors when determining the two key parameters of effective capacity and estimating the operating standard Time.Fuzzy set theory is a common way to solve the uncertainty,therefore,in order to ascend TDABC the feasibility of the application in the medical industry and science,in this study,using triangular fuzzy number to replace traditional TDABC model of a single fixed value,and through the alpha cut method parameters to determine the effective capacity and operation time in the best possible value(please delete),make cost calculation more accurate.On the basis of theoretical research,this paper firstly analyzes the current situation and problems of medical cost management in public hospitals in China,elaborates the shortcomings of traditional TDABC in medical service project cost accounting and control,and sets up the framework of cost accounting and management by using fuzzy set theory to optimize the idea.In the case study part,this paper selected the Chinese medicine preparation project in the Pharmaceutical Preparation Department of WZ Hospital as the research object for application attempt,and compared the results with the traditional TDABC.The results showed that there were great differences in labor cost among the four TCM preparation projects,mainly due to the differences in the proficiency and ability of personnel,while TDABC only considered one situation and ignored other possible data when estimating time parameters.Through cost information analysis and cost control analysis,it is found that the model constructed in this paper has more advantages in medical cost control: compared with the traditional TDABC,the new model can be used in the hospital environment with unclear information to calculate the cost more accurately;In addition,the model provides all possible combinations from worst-case to best-case scenarios to help hospital management make appropriate decisions regarding the use of capacity,capital budgeting,cost control,etc.In order to solve the existing problems in hospital cost management and medical service pricing,hospitals need to strengthen the degree of computerization,make use of fuzzy set theory and TDABC to complement each other’s advantages,and optimize the management of activity chain value and resource allocation on the basis of more accurate data support.