Optimization Design Of Cost Accounting In Clinical Services Department Of C Hospital Under New Medical Reform

Our country is undergoing a new round of health care reform now.How to enhance the level of the hospital costing has become the most important and difficult part of the health care reform.At present,the hospital has been canceled the addition of drug,and will raise up the price of investigation,care,surgery and other medical services.Compensation mechanism by hospital charges for medical services,drug addition income and government grants will be reduced to medical service charges and government subsidies.Besides this,with the continuous improvement of medical equipment and technology,the increasing of medical equipment costs and human costs,the cost of hospital industry continues to increase.Hospital income and expenditure mismatch phenomenon has occurred.Hospital effective cost accounting will make great contributions to standardizing the hospital's medical service charges,and relieving the doctor-patient relationship.At the same time,it can improve hospital cost management,enhance the competitiveness of the hospital,and guarantee that hospital limited resources will be utilized to the fullest.TDABC is a method based on time,which can automatically allocate resources to operating cost project.With easy operation,low cost,practical features,domestic and foreign scholars have a higher evaluation of this method.This paper introduces TDABC method to optimize the cost accounting of hospital clinical departments,and aims to find a suitable method for clinical cost accounting in hospital.In this paper,the hospital cost accounting based on literature research.First of all,by outlining the main policy of the new medical reform and the existing hospital cost accounting requirements,we can found that the current hospital cost accounting can not meet the requirements of the new medical reform.Secondly,introduce the concept and operation steps of time-based activity-based costing.Explaining the advantages of TDABC,which lays the foundation for the application of TBABC method in clinical service departments.Thirdly,this paper introduced the main representative case of new medical reform—company C,which is one of the first company experienced comprehensive reform of county hospitals.And then,through field visits,the information of the hospital,interviews with relevant personnel and hospital cost accounting documents summary of hospital cost accounting methods,we finds out the problems of hospital cost accounting at the current stage.This section is the basis for case studiesFinally,this paper find out that TDABC is more conducive to improving the hospital's cost accounting level by using the Hospital Blood Purification Center as an example of verification.And it is based on the design and application of TBABC in the cost accounting system of Clinical services department.