Activity-based Costing In The Hospital Cost Accounting And Management Of Applied Research

With a variety of reasons caused by the excessive growth of medical costs and medical and health system reform to promote a comprehensive, national health care in an increasingly competitive market. Only through the medical and health service management concepts and methods to update and improve management efficiency, energy savings at the same time, with less investment in gaining a greater social and economic benefits, so as to enhance the medical and health service's competitiveness. In the accounting and cost control, operating costs in other areas, particularly in the manufacturing sector has shown great advantages, but in the health care industry is still rare. To that end, this article through the use of activity-based costing of hospital services and the CT room for the estimated cost of research, exploration of the establishment of more scientific and reasonable to facilitate the possible implementation of activity-based costing the hospital system, a certain significance of the study. At the same time as a large-scale accounting of the cost of medical equipment can play a role in drawing, and through the different accounting methods under the CT room of the cost of data analysis to explore differences in the formation of the reasons for the cost analysis of the composition, in order to provide a basis for cost control, The development of medical services for a reasonable price for reference.By selecting the top three in a comprehensive hospital CT room for the study, namely the cost of using the traditional method and activity-based costing of hospital-level costs, CT room and the total cost of the CT room project costs were estimated. In the traditional method of accounting, the measurement of the hospital level, CT room and the total cost of the project costs, management fees assessed mainly used in hospitals for most of the current standard of assessment. The use of activity-based costing in the process of measurement, activity-based costing in the light of the implementation of these and other areas of activity-based costing application, and through the study of the actual research and a forum of experts to determine cause of resources and the cost of operating the Treasury, made in the CT room To adopt activity-based costing the implementation of the basic method. First of all, in accordance with the principles of activity-based costing and implementation of the steps of the total aggregate hospital resources and the definition of the confirmation of the operation, by identifying the appropriate resources will cause the cost of library resources to track the cost of operations. Secondly, based on operating cost driver will be allocated to the operating costs of operating the services or projects of the total operating costs and service costs.The paper, based on different methods of calculation under the CT room to be the total cost of medical services and the cost of the project comparative analysis of the data to compare the two methods of calculation under the CT room of the cost of the project, an analysis of different methods of calculation under the cause of the difference, Compared the two methods of calculation under the medical service costs, resulted in an analysis of the reasons for the difference, but also analyzed the CT room project cost, including inspection operations, film work, access to film the specific activity-based costing.Finally, activity-based costing based on the basic principles of the proposed hospital CT room activity-based costing application of cost accounting of the preliminary plan. Through the application of activity-based costing CT room for cost estimates of research, analysis of data than can be, activity-based costing can provide more accurate than the traditional method of departments and the cost of health care information services. At the same time, in the indirect cost sharing, activity-based costing more advantages than traditional methods, can adopt a number of criteria for sharing, so that the indirect cost-sharing more detailed, more scientific, more accurate measurement results. Application of activity-based costing estimated project cost of CT screening room, the cost of the project clear to the composition, the amount of information to be included in the cost of great wealth, but also provided a manager of information management costs, not only for the development of the price of health care provided Reference to the strengthening of hospital cost control and management also played a positive role.