Study On The Application Of Time Based Activity Based Costing In B Hospital

On March 17,2009,the central committee of the communist party of China(CPC)and the state council promulgated the "opinions on deepening the reform of the medical and health care system".Since then,a new round of medical and health system reform has been officially launched in China.By the end of September 2017,drug addition has been cancelled in public hospitals,and the revenue of public hospitals has been reduced to only two channels: government subsidies and medical project service fees.At the same time,the daily operation of hospitals requires a large amount of cost to maintain.Therefore,the key and difficulty of medical system reform is to improve the cost accounting level of public hospitals to alleviate the mismatch between hospital income and expenditure.The new hospital financial system also clearly points out that in the context of the new medical reform,it is necessary to strengthen the cost accounting of the hospital.At present,the hospital costs in the indirect costs of gradually expanding,the original cost accounting method is not applicable,and homework cost management accounting methods because its workload big,in the practical application system is difficult to update,costly and not widely used.This paper USES the improved ABC method to calculate the cost of the hospital,and tries to improve the hospital's cost accounting level.There is only a time factor for the cost of the activity-based costing,which can automatically allocate the resource cost in the project.In this paper,in the public hospital is introduced to estimate the cost accounting of homework cost method,and the selection of medical auxiliary class department,design the operable for the homework cost management process,to find a can enhance medical auxiliary class the level of department cost accounting method.First of all,this paper summarizes the relevant literatures about ABC and the study of ABC,and understands its research status.Secondly,the paper introduces the relevant basic concepts and theoretical basis of ABC,and lays a theoretical foundation for the application of operation cost management in hospital B.Subsequently,the paper analyzes the problems of the cost management of hospital B and points out its shortcomings.B on the basis of hospital on the operation cost method to estimate the specific application,using the ultrasonic B hospital departments in specific cost accounting,finally it is concluded that for the homework cost method of cost management in line with the new reform of public hospital cost accounting requirements,can be solved better B hospital cost accounting inaccurate,incomplete,superficial,and on the basis of cost accounting to cost management of hospital performance evaluation system is not sound,etc.