Application Of Activity-based Costing In Cost Accounting And Management Of PET-CT Project In Hospitals

Medical and health system reform policy constantly in our country,various medical institutions to the project cost accounting more attention.,which began October31,2016 drugs zero rate,make its huge changes in the healthcare industry.Increasingly fierce market competition,hospitals to protect their own interests,should be in cost saving at the same time,increase the economic benefit.Implementing the mode of total cost accounting may need changes with the change of policy and market environment,in the current situation in our country,the hospital need to use the development view of cost calculation and analysis,the hospital management needs to be updated in a timely manner,and hospital management can better control costs and improve efficiency.This paper consists of six chapters altogether,after himself by reading a large number of domestic and foreign literature,writing the literature review,mainly introduced the domestic and overseas scholars for academic achievements to hospital cost accounting,and then,combing the current full cost method and homework cost method,and to a hospital as an example,using full costing and activity-based costing method in the project cost accounting,find out the hospital total cost method is not perfect,and the project cost,operation cost method to verify the importance of homework cost method in medical cost accounting and operability.Before then,will be calculated results of the hospital total cost accounting and operation cost accounting method has carried on the comparative analysis of the results of the final conclusion by analysis results to perfect the medical cost accounting management measures,guide the direction of application of homework cost method.This paper respectively with full cost method and the homework cost method calculates the cost of PET-CT project,careful analysis of the full cost method and the result of the homework cost method,the difference between the hope can offer help for the hospital cost accounting and management control,make hospital medical services to meet the people demand at the same time,at the same time improve their socialreputation and economic benefits.Hospital to homework cost method to accounting project cost or cost of single diseases,be able to get more detailed cost data,based on cost can reduce redundant or rework or operation,reduce the cost of the hospital,can improve efficiency of hospital services,in order to impel the update,the development of hospital management concept,perfect.