Costaccountingandoptimization Of Medical Service Project Based On Activity Based Costing&Processing Costing Systems

With the new round of medical and health system reform continues to advance,the total cancellation of drug addition and the reform of medical service charge have put forward new requirements for the optimization of cost accounting methods of public medical institutions.ABC can accurately calculate indirect costs through work carding,motivation division,allocating the resource cost according to the reason of consumption and assign it to the corresponding operation,especially for enterprises with high indirect costs.Meanwhile,due to that the hospital can't confirm the operation process of hospital-department-project in chronological order,and on the basis of combing the existing cost accounting mode of hospital,we combined the ideas of the activity-based costing and the processing costing in this article,and then,collected data from selected sample departments and accounted the cost of medical service project.On this basis,we set up a cost accounting model of single disease along the clinical pathway,in order to provide reference for similar hospitals,provide evidence for the charge standard of single disease under the reformation of medical charge mode,and provide helps for cost management and government agencies on pricing,financial compensation and medical security reform,such as cost control and benefit analysis of hospital.By combining theoretical analysis with case analysis,qualitative and quantitative research,this article sorted out the literature,puts forward a general framework and conducts case studies.The main contributions of this article:(1)Taking the people's Hospital of Ruian as an example,we calculated the cost of medical projects by activity-based costing method and processing cost system,meanwhile,our calculation was based on the organizational structure and cost characteristics of the hospital.(2)Put forward the convenient implementation path,department operation model and new cost accounting framework.(3)Combination of medical service charge reform process and according to the requirements of DRGs which is raised by the NDRC/the Wei Planning Commission or any other ministries and commissions,we closed integration of medical service project cost management and clinical pathway on the basis of step by step costing method,optimized the selection of clinical pathway,classification of cost objects,and the new cost accounting model.Everything we do is for the sake of realizing the cost management of single disease,improving the efficiency of medical resources utilization and providing data support for the reformation of hospital payment methods.(4)We did cost-benefit analysis on basis of the result of processing costing.It can provide suggestions for improving hospital cost management,and provides the application mode of medical project cost from government departments.