A Study Of Activity-based-costing Application In Hospital Cost Management

Long-term since, our country medical institutions due to its historical reasons and the characteristics of public welfare industry, run to the hospital economic management attention is less, the cost accounting is generally adopt the accounting personnel to carry on the simple cost accounting. But in the process of further deepening of reform, public hospital in public financial investment insufficiency, the medical cost control for higher multiple pressure, and increase the doctor-patient contradiction of the original mode of hospital cost accounting gradually exposed the deficiencies in this respect. Cost accounting, such as simple level, distribution of indirect expenses is too coarse the existence of adverse factors, based on this and set up the department of personnel incentive mechanism to mobilize the enthusiasm of employees to participate in cost management, the hospital faced spending increases and the plight of low efficiency, and is unfavorable to improve hospital management level, therefore, the hospital financial accounting naturally to give priority to with the cost control of the new stage.This article is divided into five chapters, the first two stages are introduced for scholars both at home and abroad research status quo of hospital cost accounting, and then combed the hospital medical project operation cost accounting related concepts, on this basis points out that the hospital application of homework cost method in the project cost accounting is reasonable and feasible. Then, in order to R hospital as an example, discusses the homework cost method in the application of hospital cost accounting, in order to verifying the rationality of the method of cost accounting in hospital and operability, and the traditional cost accounting method and the homework cost method were analyzed. Finally, by case analysis results obtained perfect improvement of medical cost accounting management in our country, for the homework cost method in the implementation of the hospital medical projects.Through this article research, to homework cost method used in the hospital cost accounting, at the same time, choose the ultrasound in deeper project cost accounting, cost accounting through relatively objective cost accounting as a result, reflect the feasibility of this method and scientific, to improve the consciousness of hospital risk control, and at the same time to improve the hospital cost accounting and management level, make the hospital in the fierce competition.