Applied Research Of Activity-Based Costing In Cost Accounting Of ECT Services

ObjectiveIn recent years, along with the continuous advance of the medical reform and the fierce competition of the market for medical services, the question about how to improve the economic efficiency and social benefits in the condition of satisfying people's medical demand is more and more concerned by the hospital managers than before. Facing the phenomenon of a big prescription and examination patients complained, the examinations are too expensive but hospitals think they are at a loss. So it is necessary to account the cost of medical technology sections. There are2methods for costing the ECT (Single Photon Emission Computed Tomography) items which are the activity-based costing and the traditional costing. This research compared the results to analyze the reasons for improving services and activity design and controlling the cost. It also compared the results with the current guide price to make a more reasonable price and will provide reference data for the hospitals'financial compensation.MethodsSelecting the ECT items in a Grade three Class A hospital from Zhuhai as the object, this study compared the different results with the2methods mentioned before to analyze the reasons for improving services and activity design and controlling the cost.Results1The result of traditional cost accounting shows that the cost is higher than the current guide price, but according to the formula the cost has a relation to the price and quantity. So it can not be the average social cost.2The result data of the activity-based costing is the highest in the three results. It supplied more comprehensive cost information content and resource cost database and the sharing standards are more reasonable and diversify. Compared to the single sharing standards of traditional costing, the activity-based costing is a more scientific and rational calculation of costs and cost management model.ConclusionBy analyzing the final calculation results, this research shows that the activity-based costing is a more scientific and rational calculation of costs and cost management model, it can be applied in the cost accounting of ECT services items. Because of the comparison of the results there may be a problem for the current price, and it can provide a reference in some way for the health administrative departments making the price and hospital managers'procurement of other inspection equipment.