A Hospital Cost Of Medical Project Cost Management Research

The development of hospitals in China is facing new opportunities and challenges inthe "new medical reform". Drug price policy will be replaced by the drug service fees. Themedical service price defined by the government pricing departments seriously departsfrom current medical service cost of the hospital, which cannot reflect the real labor valueof health care workers. Under this circumstance, how to strengthen the administration ofmedical compensation mechanism and the medical service price adjustment mechanismwill be a critical topic that to be urgently solved by the government and all medical units.This paper firstly introduces the specific case of hospital A. On the basis of wholecost accounting department practice, using the activity-based costing theory, hospital Aimplements the cost accounting of medical services project. This paper firstly introducesthe theory of activity-based costing and the literature review and analyzes and applicationbackground of Activity-Based Costing in our hospital medical service items in costaccounting. Then it introduces the application situation of hospital A activity-based costaccounting of cost of medical project. By analyzing hospital A medical project costmanagement in the operating cost method, put forward the improvement recommendationsof medical service cost management of hospital A.