Research On Hospital A Cost Management Based On Activity-Based Costing

In recent years,the reform of medical health has being promoted to solve the problem with the Difficulty and High Cost of Getting Medical Service.And the hot competition in the medical service industry is balanced by the market gradually.The competitive pressures faced by public hospitals increased profoundly with the rapid rise of private hospitals.In order to keep sustainable development in the fierce competition,greater demands are being placed on the refine cost accounting of hospital service items in the case of limited assistance financial from government.Only through the control and management of the cost of the hospital,the operating efficiency can be improved,the economic benefit will be increased,and the core competitive ability can be guaranteed.In 2012,with the new health care reform in full swing,the state's determination to control the cost of health care industry is further demonstrated.At present,most of the public hospitals in our country carry out cost accounting according to the new"hospital accounting system",which accounting method in operation is simple,but often existing inconsistent between the accounting results and the actual.As for hospital A,cost accounting is not scientific enough.So there is a urgent need to explore a new cost management model to meet the development needs of hospital A,under the new situation facing the medical industry and combined with the situation of itself.Activity-based Costing(ABC)is an advanced cost management method which is first applied in manufacturing industry,while there have been some foreign scholars successfully use ABC in medical field.They compared it with the traditional cost method,and then clarified the advantages of ABC.herefore,with the theory and practice of successful application of ABC in western countries,and combined with the situation of hospital A itself,this paper will introduce the Activity-Based Costing to improve and analyze the cost management of hospital A.We use the traditional cost method and Activity-Based Costing to calculate the cost of the Department of ultrasound,which is the medical department representative in hospital A.And the calculation results are analyzed to find out the differences and reasons,to improve the cost management of ultrasound department,and provide reference for hospital A to change cost accounting model and strengthen cost management.