Applied Study Of Activity-based Costing In Measurement And Management Of CT Room In Hospitals

objective According to peculiarities of Chinese hospital, transplant activity- based costingthat do the trick in manufacturing to the CT room in Chinese hospital, put forward primaryassumption on the application of activity-based costing in Chinese hospitals, and set forth theessential,possible and practical purport on the application of activity- based costing in Chinesehospitals.Methodologies Consult domestic and overseas methods on how to apply activity-basedcosting, and have a little information discussion with people treasury department, by means ofspot survey, the resource of the hospital, the activities, the resource drivers and the activity driverswere identified put forward initial opinion how to using the ABC in CT room. Basis theoriginal data of 1-3 months of 2003 of the hospital compared the conventional costing andactivity-based costing.Results (1) The difference that the two methods allocate hospital's management cost andassistance department cost is compared. (2) The resource of the hospital, the activities, theresource drivers and the activity drivers were identified according to the principle of ABC. the costof CT room and the medical service items in this department were also accounted.(3)The cost ofCT room and the medical service items in it were also accounted according to the traditionalmethod.(4)The item costs in two methods were compared.(5)The content of the cost of medicalservice items with ABC was analyzed, and the result shows that the cost with ABC can reflect theconsumption of the medical service more reasonable than the traditional method.Conclusions Activity-based costing can provide more accurate departmental costinformation than do conventional costing. It can make certain functions on strengtheningthe hospital cost control and managements. We should unfold academia and practical studyof activity-based costing that fit the factual instance of Chinese hospitals.