Research On Hospital Cost Management Based On Activity-based Costing

This papers research on hospital management, cost of the SG hospital management system and cost accounting methods exist, such as the lack of standard of medical services costing methodology, extensive cost-management methods, combined with the financial system of the hospital cost management of its be improved through practical cost management, the implementation of medical services in the whole process of management and full participation, promote SG hospitals to strengthen cost management.The paper applies methods of documentary data, logical analysis, system analysi s, theory and practice integration in studies, systematically expounds hospital cost ma nagement theories, in a hope to combine corporate cost and management accounting t hinking into hospital cost management, and hence the cost accounting of hospital can be transformed from simple post-event data collection of department revenue and exp enses to comprehensive cost management of medical expenses. In this way, the manag ement of hospital may take another approach, apply corporate cost to manage hospital, introduce the concept of cost management in hospital management, and ensure the n ormal operation and sustainable development of hospital.The full text is divided into five parts for detailed study. First, the article describes the research objectives, research significance and content of the study and methods; second part of the Summary portion of the previous studies and basic theory, this section is explained from two angles at home and abroad the application of activity-based costing, and describes two hospital methods of cost management: standard costing and activity-based costing, and their combined research; the third part of SG Hospital case, the status of the hospital cost management, existence, and activity-based costing hospital cost management feasibility analysis; The fourth part is the core of the article content. mainly analyze how activity-based costing in the hospital cost management, job costing analysis division and Motivation account of cost accounting and cost of the project set to resume the standard cost of the actual situation, the operating standard cost allocation study the implementation of the various sections, the actual analysis of the effects, to determine the actual costs, revealing, and the cost of feedback analysis, and the occasion of income to the input-output analysis, and gives the protection of the SG hospital job cost reporting and cost analysis and hospital operating cost management system measures.The main conclusions of this paper include:1.The activity-based costing can do hospital cost management and control. Because operating standard cost method is not a single method of cost management, while it is carrying out cost management, but also calculate the actual effectiveness of the hospital. Can not only be calculated from the data on hospital costs, but also based on data obtained push and rise in the cost of the link, to distinguish between the responsibility of all aspects. In this way, SG hospital can be more effective harmonization, in order to solve the problems of hospital cost management.2. Operating standard cost method to control the key is regular, timely analysis of the actual cost of performance, found that the cost difference as soon as possible and the implementation of cost inefficiency, in order to take timely corrective measures before the situation transform to achieve effective cost management. In addition, during the execution results with sections of the hospital cost control and employee reward and punishment linked to the promotion of the implementation of cost control.