The Design Research Of Activity-based Costing Applicating In The Y Army Hospital Department

With the level of army hospital’s technology constantly upgrading, medical market competition becomes increasingly fierce, patients’demands tend diversification, and how to strengthen cost accounting and work out the medical service project price have been paid more attention to in Chinese Theory Circle. The activity-based costing method is proposed as a transformation way in the cost accounting. The study of activity-based cost method application in Army hospital is little and little.The Y army hospital is the research object in this thesis, and on the basis of advanced activity-based cost theory, and combining the experience in army hospital,from two aspects, the author analysis how the army hospital use the activity-based cost thought in the cost accounting, and diagnosis at the level of service project. Research result shows that using the activity-based cost accounting method in Special Treatment Clinic project cost, can clearly show the composition of medical services’project cost, on the results, not only is pure digital, but also includes a lot of cost information.The thesis includes six parts:The first part, the introduction. Mainly introduces the research background and research significance, the related concept definition, domestic and foreign ABC application status and the review, the study frame, the design line and research innovation points.The second part, the army hospital cost accounting situation diagnosis and ABC pilot department choice. Mainly expounds Y army hospital general situation and characteristics of medical services, the project cost accounting present situation, the current medical services project cost accounting problems.The third part, Y army special clinic hospital implementation, activity-based cost method design scheme. Mainly aimed at the Y army hospital, special clinic characteristic of the design a feasibility of the implementation of the scheme. The scheme targeted and feasibility is strong, can reasonable to solve the problems of the cost accounting.The fourth part, ABC design in a special clinic medical services project cost accounting, the application and compared. In this part, the author respectively discusses the implementation of the activity-based costing method from two aspects of the patients and publishes the patients.The fifth part, the Y army hospital diagnosis service project implementation operation cost accounting to design program of the security measures and attention problems. The main part that not all are fit for army hospital, should be combined with the characteristics of their application activity-based costing, can not copy.The sixth part, conclusion. This study accords to the basic idea of the activity-based costing method. Through the application and results and analysis, we believe that this method is feasible. The innovation of this thesis mainly displays in the followings:(1) ABC is accommodated to circumstances with practiceThis thesis use Y military hospital as an example, according to the army hospital characteristics, with my work practice, using the latest operation cost theory, the cost of the work of the flexible use. Based on the medical industry is different from the particularity of the manufacturing industry, so in the ABC theory basis,the author put forward the creative cost happen type establish operations center is flexible operations center. This thesis systemically discusses how to use activity-based cost method design idea in the army hospital diagnosis service project, and the author puts forward the army hospital diagnosis service project activity-based cost accounting, the design of operation is very strong.(2) Expounding from different anglesThis thesis intends to join the army, to patients and army hospital patients from two angles and discusses the activity-based cost accounting method in medical services project cost is the traditional cost method, the superiority of persuasive, stronger, similar to other army hospitals in cost accounting and management have strong reference significance and application value.