Under ABC Method Of R Hospital Project Cost Management Research

Public hospital has been put forward the reform to get rid of "Yi yao bu yao", to reduce the virtual high drug prices, to adjust medical service prices, to balance the costs through medicare payment, to make efforts to Ease the burden of the masses. In this paper, through the application of R hospital cost method to calculate the cost of the project, it is found that the activity based costing is a more advanced method of cost calculation, and can get more accurate cost information in practice. Activity based costing can not only improve the cost management efficiency of medical institutions, but also can provide reliable basic data for a series of reform measures. Public hospitals to strengthen cost management, for the health management department, can reduce the government’s financial subsidies to hospitals, so that limited funds will be used to more public projects, such as solving the livelihood issues.The main contents of this paper are as follows, the first part introduces the background, purpose and significance of the research on the cost management of medical project. The second part studies the origin, principle and the concept of hospital cost management, and defines the concept of medical project cost. In the third part, the paper introduces the management system of R hospital, the mode of cost management, explains the existing problems in the current cost management, and analyzes the reasons. The fourth part takes the R hospital as the research object, carries on the detailed explanation to the medical project cost accounting process in the process of the operation cost method, and carries on the overall analysis to the cost calculation result. At the same time, the paper puts forward the corresponding solutions to the problems in the application of ABC. The fifth part tries to put forward a series of safeguard measures to further promote the implementation of the R hospital operating cost method. The sixth part is the summary and outlook. This part is to sum up the main points of this paper, and put forward the future research directions.