Study On Application Of Activity

In recent years,the external contradictions of the hospital have become prominent increasingly.Expensive phenomenon of the medical care has not been solved.The disputes of the doctor-patient increasing seriously.Investigating its root,One reason is that there is no clear cost bill that tells them where the medical expenses are spent,whether or not they have to be spent,and whether or not they have spent the least amount money.The other reason is that the people lack of trust about the hospital and the hospital is always thought to be profitable.Meanwhile,due to the impact of health insurance policy and price setting policy,the hospital does exist the phenomenon of over inspection and treatment.Therefore,the pace of medical and health system reform has been deepened and accelerated,and opinions concerning reform have also come forward.The new policy issued in 2010 put forward new requirements for the practical of the hospital,that is exploring the payment of medical insurance by DRGs actively.The policy of carrying out cost accounting of medical service project cost and disease cost and strengthening cost control issued in 2011 not only put forward the requirements for the cost of medical services and the cost of disease,but also emphasized the importance of the cost control.The policy promulgated in 2015 putting forward the increase of the labor value of medical and the exploration of pricing for diseases and medical service items,make the importance of disease cost information becomes clear and accurate once again.Thus it can be seen,with the deepening of the medical and health system reform,not only the hospital cost of fine management objectives,but also the demand of the medical security payment system reforms and medical service pricing policy reforms,presents new expectations and requirements with the hospital cost accounting system and disease cost accounting.However,the hospital does not form a scientific and effective method of cost accounting with currently cost accounting system,and the analysis of the cost is still at the level of accounting cost consumption,and could not effectively control the cost.At present,activity-based costing is more mature in service manufacturing industry,and has achieved better application results.Form the point of view of application principle,the activity-based costing method allocates the resource consumption to the job according to the resource motive,then confirms the metering operation according to the job motive and allocates the indirect cost based on the workload,and finally distributes the operating cost to the product.Therefore,the activity-based costing method emphasizes the allocation of indirect costs and provides more accurate and comprehensive cost information.Meanwhile,the activity-based costing method designs and controls each operation link,so that the whole operation process can be optimized and the cost object can be accounted effectively finally.In addition,the activity-based costing method pays a very good role in controlling unreasonable and unnecessary costs.Thus,the activity-based costing has great application prospects in the medical industry.In order to solve the existing problems and limitations in the current cost accounting of the hospital,we try to introduce the activity cost method in single disease cost accounting.The theoretical part of the article analyzes the theory of activity-based costing,discusses the applicable scope of the activity-based costing method,and the feasibility of implementing the activity-based costing method.The activity-based costing method of single disease cost accounting process design part,by consulting the literature and combining with the hospitals' specificity,sums up the five steps of accounting,that is,sort out the cost of the project and the establishment of operations with cost links to determine the operating motivation,the operating costs assigned ultimately determine the cost of disease.In the case parts,we selected benign thyroid nodule disease as the research object,using field investigation,organization interview and expert consultation to determine the treatment course of the disease,obtain the research data,and apply the activity-based costing process framework in the selected disease,analysis the application effects and activity-based cost of single disease control of the situation.Through the study of theory and case,we concluded that the activity-based costing method not only makes up the simple cost of the current cost accounting method,the cost information is not accurate enough,the control of the disease cost become good,but also have effective control of medical waste in the medical examination,unreasonable charges and other phenomenon.More importantly,it lays the foundation for the implementation of DRGs and the reform of prepaid medical insurance system.Therefore,the activity-based costing method is feasible in single-disease cost accounting and has great practical significance.