Study On The Application Of Activity-based Costing And Activity-based Management In Medical Treatment Project Costs Accouting

Objective: The purpose of this research is to apply Activity-based Costing in medical treatment project costs accouting. Activity-based Costing has been applied in other industry and hospital department cost accouting and achieved outstanding effect, but it seldom has been used in medical treatment project cost accouting. Because charge for project is the primary way in Chinese hospital, project cost accouting is signality to hospital and provides reference information to government and insurance agent for seting down rational medical treatment price.Methods: We selected a comprehensive hospital radiology as the object of study. Using Activity-based Costing for the project cost accounting, analysising projet cost -- profit situation and making recommendations on radiology focus operation improvement with cost analysis theory and Activity-based Management thinking.Results: This study is a beneficial try which applying Activity-based Costing in medical treatment project cost accouting, the whole research has four steps: the establishment of the radiologists operating model, determining resource pool, distributing resource cost pool with resource driver, distributing activity cost pool with activity driver. The result showes that using Activity-based Costing accouts radiology project cost will clear the composition of the cost. Calculation result does not only reflect the values, it contains amount of information what is usefull for Activity-based Management. Especially in the indirect cost of assessment, Activity-based Costing is more advantages than traditional methods, because the former adopts a number of criteria, which makes the assessment of indirect cost more detailed, specific, and the result more accurate.