Cost Accounting Of Single Disease In S Hospital Based On Time-driven Activity-based Costing

In recent years,the development environment faced by public hospitals is constantly changing.In the process of promoting high-quality development and fine management of hospitals,the importance of cost management is increasing.The state has issued a number of documents to standardize hospital cost accounting and improve the modern management system of hospitals.With the reform of medical and health system and the change of medical insurance payment mode,the total cost and department cost accounting carried out by most public hospitals can no longer meet the requirements of hospital management.Disease cost accounting has entered the scope of public hospital cost accounting and has been paid more and more attention.Based on the needs of modern hospital management and refined cost management,the realization of disease cost accounting will provide strong cost data support for hospital business decision-making,performance appraisal and evaluation.At the same time,it can also provide basis and reference for government departments to formulate relevant prices or charging standards.Based on the requirements of cost accounting norms of public hospitals and the reform of medical insurance payment mode under the new situation,taking single disease cost accounting as the research starting point,this paper selects s hospital as the specific research object.Through the study of relevant literature on cost management and accounting at home and abroad and the in-depth analysis of the current situation of single disease cost accounting of s Hospital,it is found that the current single disease cost accounting of s hospital has imperfect accounting system,inaccurate accounting basic data.There are many subjective selection factors and low utilization rate of accounting results in the accounting process.In order to effectively solve the problem of hospital single disease cost accounting,the time estimated activity-based costing method is introduced,and the cost of single disease in this method is compared with that in the traditional cost accounting method.It is found that the time estimated activity-based costing method has the application effects of practicability of calculation results,flow of accounting steps and flexibility of accounting methods.Its calculation results can provide data support for hospital to carry out single disease cost analysis,cost control and performance appraisal,promote the improvement of medical service quality.It can provide a basis for the determination of disease payment standard under the reform of medical insurance payment mode.It is applicable to the cost accounting of other single diseases in the hospital and can promote the cost management of single diseases in the hospital.Finally,some measures are proposed to ensure the application of time-based activity-based costing,such as introducing hospital information cost system and cost database,standardizing medical activities,standardizing diagnosis and treatment process,establishing and perfecting cost accounting system,strengthening hospital single disease budget management and evaluation mechanism.