Application Of Activity Based Costing In Cost Accounting Of Medical Projects In County-level Public Hospitals

With the gradual marketization of the medical service industry and the rise of private hospitals in counties,county-level public hospitals are facing increasingly competitive pressures because of the low technical skills of their basic medical services,as well as the relatively low professional proficiency of their staff.In such circumstances,county-level public hospitals,as the representative of primary medical institutions,gradually expose their lack in the cost calculation.Up to now,the traditional cost accounting method is widely adopted in the county-level public hospital in China.Although the accounting process is simple and convenient,the unreasonable standard of cost allocation and the low accuracy of the accounting results are still inevitable.Thus,it is difficult to meet the needs of these hospital's cost management.Based on the theory of activity-based costing and the current cost accounting status of the county-level public hospitals,this thesis attempts to explore the necessity and feasibility of implementing the methodology.Meanwhile,it takes the clinical laboratory of Y hospital as a case sample,using the traditional cost accounting method as well as the activity-based costing method respectively to account the cost of its medical project.This ultimate goal is to compare and analyze the two kinds of accounting process and results.Through the analysis of rigorous calculation results,this thesis draws a conclusion that compared with the traditional ones,the activity-based costing method can better meet the cost management needs of Y hospital and improve its cost accounting and medical management,so as to enhance its market competitiveness.To sum up,this paper reasonably adopts the activity-based costing method as far as possible in the final cost calculation of Y hospital's medical project in order to make its cost data more accurate and practical.Therefore,it is a valuable reference for the improvement of the cost accounting and management of the hospitals.