The Research Of Time-Driven Activity-based Costing Approach In Medical Service Items Cost Accounting

During the period of "twelfth five-year" medical health reform in our country has made great progress,the improvement of the medical insurance payment system,medicine zero price policy and the implementation of the rural medical insurance system is to promote the reform of the medical industry and pointed out the road of development and provide a new direction,but for public hospital reform and development of their own is still a big challenge.The new hospital financial system clearly put forward:to strengthen cost accounting,implementation and improvement of performance appraisal,improve the utilization rate of resource cost should be as the main task of the hospital financial management.After cancel the medical zero spreads policy,the income of the public hospital are the medical.income and government subsidies,the government also gradually withdraw from the dominant position and guiding role to development.Public hospitals to achieve better development should strengthen basic work,strengthen cost accounting and analysis,to make more efficient use of funds,and improve their competitiveness.Only to realize the effective use control and management of the hospital resources,to go further adapt the requirement of the public hospital reform policy the plan of the 13th Five-Year.This article explores the method for the cost calculation of the medical service project,to establish the medical cost accounting system and measure it,which provide a scientific and accurate method for the cost estimates of the medical service standard item.Through teasing the cost accounting for the hospital and the time-driven activity-based costing,analysis the current cost calculation method of the Z hospital in this paper and the existing problems.Introducing the estimate the homework cost method,and analysis the necessityand feasibility for the cost accounting of the medical service projects,make the time as cost drivers,combine with the traditional cost accounting methods,establishing a cost accounting system for the medical service projects based on the estimate the homework cost method,and do this and analysis for the department.The results showed that the results from this model calculation is superior to the traditional cost accounting method,using the time factor to the allocation of resources to medical projects,greatly simplify the calculation steps and improve the accuracy of the accounting,the cost of measuring closer to the actual cost.By analyzing the cost results.providing data support for hospital implementation cost management,and the reference for hospitals to carry out the medical project pricing,at the same time,it can be the reference for the calculation for the hospital cost of the different types of region or country,put forward a more systematic approach for hospital cost accounting.