Research On The Use Of Activity-Based Costing In Z Hospital

Development of the hospital in the "new medical reform" in facing new opportunities and challenges in the drugs increase the policy will soon be replaced by drugs governing service charges, and hospital medical services prices charged standard government price departments to develop the current hospital medical services cost departure from the more serious, can not reflect the true health care workers under the labor value of the objective situation, how to strengthen the mechanisms of government compensation and medical service price adjustment mechanism for medical units, will be the government and all medical units must be faced urgently needed to resolve a major issue.The part one of this paper recommends the literature review about activity-based costing and the basic theory of it and introduces all kinds of the view how to account the cost of services in hospital at home and abroad. Then the paper introduces the basic situation of the Z hospital and progress pilot implementation of Activity-Based Costing in the department of orthopedics and traumatology. Through the analysis of the problems in progress that using Activity-Based Costing to account the cost of services in the hospital,we could receiving experience and research some reasonable program and sensible ideas about cost method of accounting and cost management.