A Study On Cost Management For Third-Grade Class-A Public Hospitals Based On TDABC

The deepening reform of health system makes the longstanding problems of hospital cost management become increasingly prominent. The questions of cost accounting’s imperfect, lack of complete cost management systems have been unable to adapt to the opinions put forward " to further improve the financial and accounting management system, strict budget management, strengthen financial supervision and operation supervision". Hospital cost management increasingly shows its importance, the new "hospital financial system" which was established on January 1,2012 will regard cost management as a separate chapter, thus, improve and perfect the hospital cost management has become an important part of health system reform.Firstly, this paper defines the concepts of time-driven activity-based costing and hospital cost management, outlines the framework and research ideas, conducts a review of the relevant literature, analyes existing literature research ideas and methods. Secondly, this paper analyzes the necessity and feasibility of time-driven activity-based costing in public hospitals. Then this article discusses hospital cost management from four aspects-the hospital budgeting, cost accounting, control, performance, combined with the latest research-Time Driven Activity Based Costing, hope to build an Time-Driven Activity Based Costing Cost Management of Public Hospital system. Finally,based on the theoretical analysis, select JSPH hospital as A typical case analysis of large public hospital in our country, analyze the effect of the time-driven activity-based costing cost management system, to provide reference for the same kind of large public hospital.Studies have shown that the use of time-driven activity-based costing management system can improve the precision of the hospital cost accounting, to meet the needs of hospital internal management of the cost information. It can also save hospital costs; provide accurate data for the performance evaluation; time management can be included in the scope of cost management, so it helps hospitals to carry out effective cost management.