Research On Cost Evaluation And Cost Control Of Medical Services Project

In order to solve"medical trouble,high fees", the government has adopted various measures to control the medical service cost of hospital. Therefore, how to gain the economic benefit and don't violate national policy in the circumstances is the main management issues of hospital. The economic benefit can gain from two aspects, first increasing the income source, second cost down. But under the condition of clear medical price, obviously it is difficult to gain economic benefit by increasing medical service revenue. Therefore, the only method is cost control that is the key to the sustainable development of hospital. Cost evaluation of hospital service project is the precondition of cost controlling, using appropriate strategies to reduce cost of hospital services is an inevitable choice.This article researches on the basis of the research abroad on the cost of medical service. Based on related theory, the definition of medical service projects related content can be done, including medical service project definition and characteristics, the medical service cost connotation, project cost evaluation meaning,function and characteristics, the significance of the cost control. Also analyses the situation of the medical service cost evaluation and cost control,find out the existing problems and reasons of traditional evaluation and control, and in order to formulate the project cost control strategy. In this research basis, state the theory and procedure of the activity-based costing, and establish based on method of medical service project cost measurement system. Simultaneously combined with the research data, make use of the activity-based costing method to estimate medical service project cost of Department of Medical Ultrasonics.At last,this paper give medical service cost control principles and strategies, for improving the medical service project cost control level and establishing a operation mode of the hospital of high quality, high efficiency and low consumption.