Research On Cost Accounting Of H Hospital Based On Activity-based Costing

China’s medical and health services have developed rapidly since the reform and opening up,but at the same time,many problems have been exposed.From "medical care" to "technical care",the realization of "medical care" requires public hospitals to pay more attention to the fine management of costs.However,at present,most of the public hospitals in our country still choose the traditional department cost accounting method in the actual cost accounting,unable to account for the cost of medical projects,unable to meet the single disease payment model reform and related performance evaluation requirements.Therefore,for most hospitals,it is necessary to explore a more scientific and reasonable way of cost accounting to deal with the current situation.Many researches at home and abroad have proved that activity-based costing is a more advanced and scientific cost accounting method.Therefore,on the basis of a large number of domestic and foreign literatures on activity-based costing and hospital cost management,this paper uses the theory and practical experience of domestic and foreign scholars in Applying Activity-based Costing to the medical field for reference,selects h hospital in the top three hospital as the research object,and tries to apply the activity-based costing to the cost management accounting system of H hospital,and analyzes and compares the activity-based costing Methods to improve the cost management of H hospital,to show that the implementation of activity-based costing can better help h hospital to improve its own costmanagement,so as to better serve the masses.The data of this paper comes from the field survey of H hospital.The financial data of the hospital are obtained from the financial department and information department.With the help of the staff,the process of patients’ medical treatment is understood,the current situation and problems of cost management in H hospital are studied and analyzed,and the necessity and feasibility of introducing activity-based cost management in H hospital are determined.Combined with the actual situation of H hospital,functional departments were selected as the experimental departments based on activity-based costing,and tried to use the existing cost accounting method and activity-based costing method of H hospital to calculate in functional departments.Combined with the results of the two methods,the differences between the two methods are compared,the differences and the reasons for the differences are analyzed,the operation procedures of ABC and the advantages of accounting in the cost management of medical projects are clarified,the workflow of functional departments is optimized,and the reference value is provided for the cost management of H hospital.Finally,the following conclusions are drawn: 1.It is conducive to hospital cost analysis.2.Based on the real cost information,the management and control of the operation can be strengthened.3.More scientific performance appraisal 4.More accurate cost budget.At the same time,in order to implement activity-based costing smoothly,H hospital should formulate a series of safeguard measures,increase information construction,pay attention to talent introduction and increase training.