Research On The Design Of Disease Cost Accounting Scheme Based On ABC In W Hospital

The reform of national medical care is deepening since 2018.To solve the outstanding problem,like “drug-maintaining-medicine,material-maintaining-medicine,checkmaintaining-medicine,” and “high costs of getting medical care”,the government abolished the policy by getting profits on medicine and consumables.Moreover the government changes the ways of medical insurance payment in combination with deepening the medical reform,and implements the global budget payment of diseases and DRGs and other medical insurance payment methods.Therefore to motivate the medical and health institutions to regulate their clinical behaviors,control the internal costs,diagnosis the patients properly.Therefore the public hospitals are experiencing new challenges such as the adjustment of compensation mechanism for fiscal policy,the reform of the ways of medical insurance payment and so on.The promotion of disease entity cost accounting in public hospitals can not only establish and perfect the cost accounting system of public hospitals,but also can promote the hospitals to strengthen its own refined management and achieve high-quality development.At present,department costs forms the majority of the public hospital cost accounting,this original cost accounting model can not meet the requirements of controlling the costs under the medical reform.Thus,we should form a scientific and refined cost accounting method under the guidance of the “public hospital cost accounting standard”,combined with the hospital operation demand.In service and manufacturing industries,activity-based costing(ABC)has been widely used.Similarly,the hospital has a clear operation process and a large proportion of indirect costs in the process of disease diagnosis and treatment.It can try to introduce activity-based costing to carry out disease cost accounting.Then we can make it more accurate and comprehensive to measure the cost of diseases,provide more valuable information about the costs,offering help to analyze medical insurance payment and improve the efficiency of hospital operation.To conduct the research,the author has adopted such methodologies as documentation,field surveys,case-analysis and experts’ interviews,etc.This article is mainly based on the documents from domestic and foreign countries,and takes W hospital as a case,which is the pilot hospital in implementing medical insurance reform.As a hospital which is newly built under the situation of medical reform,the article digs into the situation of cost accounting and clinical treatment by investigating the financial accounting department,medical management department,clinical department.Considering about the purpose of the study,the article also analyzes the feasibility and necessity of implementing disease entity cost accounting which is based on Activity-based costing(ABC).Moreover,the author puts forward a set of schemes to implement the disease entity cost accounting,based on the ABC through referring to the related cases in the same industry and W hospital.The scheme refines the specific accounting process,analyzes the motivation and designs the charts to improve the feasibility.To ensure the implementation of the scheme,the author puts forward the applicative guarantee mechanism by consulting the relevant cases and the situation of W hospital.This article mainly covers the following six parts: the first part is mainly about the background of the research,and the significance of the article.Firstly,the article states the situation about medical industry and the background of the policy.Then the article teases out the theories of the documents on the disease entity costing and activity-based costing.What’s more,the researching thoughts and researching methods are presented in this article.The second part is the overview of the relevant theories,which is mainly about the meaning,elements,principles of disease entity cost accounting and activity-based costing.This part is to lay a theoretical foundation for the following part.The fourth part is to analyze the feasibility and necessity of implementing disease entity cost accounting and activity-based costing by investigating the basic condition of W hospital and cost accounting.The fourth part is the system design of disease entity costing accounting which is based on activity-based costing.This part summarizes the principles and key points of the preparatory work.Moreover,the design of the charts and calculating methods are put forward,including teasing out the process of activity,analyzing the motivation,separating the activities by motivation,measuring the disease entity cost accounting.The fifth part puts forward three relevant guarantee measures,such as perfecting the construction of internal organization,configuring the software and hardware,controlling the internal parts.The last part is conclusion.It summarizes the whole article and looks forward with optimism.