The Reseach On Time-driven Activity-based Costing Application In Hospital Medical Project Costing Accounting

As in recent years to further promote China's medical reform, the health care market as a vital part of the business environment and management of hospitals are facing tremendous changes have taken place, which is also costing the hospital raised questions more stringent requirements. At present, China is still costing the hospitals, there are still many problems and shortcomings before the new medical reform, the department is costing costing method used in most hospitals, and head until now there is still a considerable part of the hospital's cost accounting Costing department is still based. Costing department will allocate costs to departments at all levels, accounting results are too broad to hospital cost analysis, control and management to provide detailed data to support, is not conducive to China's development of pricing mechanisms and financial compensation for health policy project, which gradually facing Trend eliminated. With the continuous advance of the new medical reform, costing medical services began to be widely used as the basic unit of the hospital cost accounting, accounting results help hospital medical services based on the level of disease and department-level data analysis, provide an adequate basis for the cost control and management of hospitals. In view of the hospital cost accounting in the existing problems and shortcomings in the local author of a hospital, for example, in terms of time-driven activity-based costing application in hospital medical project costing carried out to try and discover, for hospital medical project costing Time-Driven Activity-Based Costing system implement the required safeguards were analyzed to the original cost management problems and limitations associated solutions proposed strategy.