Application Of Activity Based Costing In Hospital Management

With the development of medical service market is becoming more and more competitive pressure,more and more public hospitals are facing the traditional cost management system,the hospital began to expose its flaws.Aiming at the hospital medicine price is high,the medical service products your doctor population caused many difficult medical problems,in recent years in China for pharmaceutical products and medical services have been carried out the reform program of a series of products and services,gradually reduce the government guidance range,reduce the medical service price,at present,our hospital mainly adopts the traditional cost accounting method,although the calculation process is simple and easy to operate,but the existing cost allocation is not reasonable,the accounting result is not accurate.Problems,can not meet the needs of hospital cost management.Based on the A public hospital as the research object,analyses the necessity and feasibility of A public hospital cost accounting management situation and the application of activity-based costing,activity-based costing theory,combined with the actual A of the public hospital,mainly on the following research: one is the application of activity-based costing method in cost accounting A public hospital,focuses on the cost accounting model based on activity based costing,cost accounting process design,and the key issues in the implementation process are analyzed;two is the ABC application of management decision and management in public hospitals in A,focusing on the activity-based costing method in cost management and pricing decision Policy and application in budget management.Finally,based on the case analysis,summarizes the A public hospital should pay attention to in the application of activity-based costing to the problem,for other hospital operating cost method to improve cost accounting and management to provide reference for improving the operation.Widely used to give some suggestion on China's medical the product project of this law,hoping to further improve the level of hospital cost accounting and management,improve hospital management efficiency,and enhance market competitiveness.This study suggests that the activity-based costing can provide more detailed and accurate cost data,effective cost control,further improve the hospital cost accounting system.Therefore,in the condition of the implementation of activity-based costing of hospital by ABC,can improve the hospital cost accounting and management level and improve the market competitiveness.