Research On Cost Accounting Of Medical Project In M Hospital

Since 2010,the reform of the medical system has been further developed,and the society and the government have paid more attention to the medical institutions themselves and their service quality.After that,new related management documents have been introduced in succession,and a clear requirement for the accounting of the hospital has been put forward.In the following years,after the continuous efforts and efforts of the government,the medical reform is in full swing.In 2013,a new important arrangement was made.In the new work arrangement,special emphasis is placed on expanding the influence of the reform,expanding the scope of the reform,and deepening the medical reform into various institutions.From then on,the second batch of medical institutions have entered the big wave of the reform.In addition,the drug addition is abolished,the original "medicine supplement medicine" in the hospital is no longer existing,in addition,the hospital is emphasized.The main function is to serve the people,to push forward the process of modern hospital management,to do practical things,to do good things,to put the people in the first place,let them no longer complain about the difficulty of medical treatment,and no longer complain about the cost of medical treatment.At the same time,in the wave of reform,medical institutions have also encountered bottlenecks,and income has fallen sharply,and it is difficult to maintain high quality services,which runs counter to the original intention of the government.Therefore,the government has increased its input,trying to provide assistance to these institutions through reasonable calculation and evaluation.Then,from the feedback in recent years,it seems that it has not played a big role.The government's investment in the medical field must first solve the quota problem.Only by choosing the right way and rationally determining the quota can we really play a role.But these,all rely on the hospital to provide assistance,and at this time,its choice of accounting methods,the accuracy of accounting data,is very important.But at this stage,most medical institutions cannot do this,accounting is relatively simple,unable to accurately grasp the data.For a medical institution,it is difficult to ensure that there is enough money to maintain its operation if it loses part of the charge for the drug and wants to get funds,except for the help of the government or the relevant departments.It can be seen that effective accounting methods,especially the accurate control of project accounting,are urgently needed for hospitals.In addition,the hospital should check their own assets in real time,ensure the circulation of funds,stabilize the normal operation of the hospital,and improve the efficiency of the use of resources,so that they can seize the initiative in this wave and stand in an invincible position.Besides,the market competition incentives,private hospitals have sprung up like bamboo shoots after the rain,and the income of a large income share has not been found.At the same time,hospitals pay more attention to their own cost accounting improvement and exploration while paying attention to their own economic benefits.The current income of hospitals is mainly dependent on the provision of medical services.Therefore,the cost accounting of medical service items is imminent.However,in this respect,the hospital is congenital and relatively backward,and the original way can not meet the needs of the current hospital management.The introduction of time driven activity-based costing,to explore its applicability to medical projects,and whether it is feasible.On the one hand,it can introduce new methods into hospitals and provide a new way of thinking.On the other hand,it can provide more accurate cost data and base on the cost analysis of hospitals,so as to take appropriate measures.Control means to promote its cost management.This article mainly through literature research,reading extensive literature,grasp the relevant theoretical knowledge,and at the same time,the research work of the hospital,in the form of case,the time driven activity-based costing method is suitable to be introduced.First,the process framework of its application is constructed,and then a typical independent accounting unit is selected to study the application of the method in the medical project of the Department.After analysis and research,it is found that this method is applicable to the medical cost accounting of the hospital,and it has certain feasibility,and it can promote the management of the hospital in practice.At the same time,it also needs certain safeguard measures to ensure the effective implementation of this method.Through the support of this hardware and software,the method is better applied to the hospital.This article is composed of the following chapters:the first chapter is introduction(Introduction),which includes the background and significance of the topic,the literature review at home and abroad,and the ideas and methods of the selected topic.The second chapter introduces the basic theory,mainly involving the general activity-based costing and the related theories of the time driven operation method,and the two kinds of parties.The third chapter introduces the basic situation of M hospital,the establishment of the institution and the current cost accounting mode of hospital medical project.The fourth chapter analyses the existing problems,the causes and the consequences of the current cost accounting mode of the M hospital medical project,and puts forward the necessity of the cost accounting of the Medical Project of the reform hospital.In the fifth chapter,the framework and specific process of medical project cost accounting based on time driven activity-based costing are constructed,and the applicability and rationality of time driven activity based costing in the cost accounting management of medical institutions is analyzed;Sixth The chapter deals with the specific application of time driven activity-based costing.The CT Department of M hospital was selected,and the related application of the cost accounting of the medical treatment project in the Department was carried out,and the comparison results were analyzed through the data study.The seventh chapter pointed out the guarantee measures needed by the medical institutions to carry out the time driven activity cost method,including improving the corresponding organization system of the hospital,strengthening the introduction and training of the talents.To establish relatively strict budget system,more transparent performance appraisal system and speed up the construction of accounting system,and so on.The eighth chapter concludes and forecasts the paper,and points out the limitations and shortcomings of the research.By introducing the time driven activity-based costing,the independent Department of M hospital is selected to carry out the cost accounting of medical projects,and the theory is applied to practice,and it can also provide reference for the cost accounting of other medical institutions in China.