Research On S Hospital Cost Management Based On Activity-based Costing

With the gradual development of China's economic market,medical and health system promote reform steadily,degree of China's medical industry market is getting higher and higher,the market's competition is fierce,the hospital is facing more and more pressure,the hospital's internal management has gradually become the most important part for the development of the hospital of the cost management as one of the important part.However,as an important part of cost management,which is paid more attention by managers.Hospital can improve their own operating efficiency through cost accounting management to reduce the cost of various medical services,thereby to increase the economic benefits of the hospital.At present,the cost accounting of China's hospital is still in the traditional stage of operation,which has been unable to meet the cost management requirements of current hospital.Therefore,we urgently need to explore a new cost management model to adapt to the current situation of the hospital management.As an advanced cost management method,the activity-based costing method is first applied to the manufacturing industry.Compared with the traditional cost accounting method,it has a great advantage in the enterprise cost management,but the activity-based costing method is rarely used in the hospital management.In this paper,based on the research results of the activity-based costing at this present stage,combined with the characteristics of hospital and business accounting of activity-based costing,the hospital cost management reform is necessary and the implementation of Activity-based Costing is feasible in S hospital.Design a set of activity based costing theory system to conform tothe characteristics of hospital cost accounting theory for S hospital,this system according to the characteristics of the hospital,the complexity of the medical services in the consumption of resources are to be divided and allocated,and do the work like:the operation of the subdivision and amalgamation of similar operations,finally accounting for the cost of medical projects.The activity based costing theory is applied to the cost calculation of ECT room in S hospital,and compared with the traditional costing method.At last,the paper puts forward the safeguard measures of S hospital to implement activity-based costing.In this paper,the author thinks that the activity-based costing method is more suitable for the current situation of the hospital,S hospital has the implementation of activity-based costing,therefore,the activity-based costing can be used for cost management and improve the accuracy of cost accounting.Activity-based costing system design has some reference value to other hospital cost accounting.There must have certain reference significance for hospital to implement activity-based costing under the condition.