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

With the development of medical system reform in China,the medical revenue of public hospitals decreases year by year by the separation of medicine system.The support of national policy to private hospitals also makes private hospitals spring up,which intensifies the competition of the pharmaceutical industry.In face of such a severe challenge,the construction of cost management in Chinese public hospitals becomes more and more important.Although the new "hospital financial system" implemented in 2012 separately explains the cost management,in fact,the cost accounting method of most public hospitals in China is still too simple to truly reflect the expenditure of the hospital.Cost management still will be developed from the beginning.As an advanced and scientific way of cost accounting,Activity-Based costing(ABC)not only reflects cost consumption of product truly,but also realizes cost control,reduces or decreases unnecessary expenditure,which helps to enhance the overall competitiveness of enterprises.Therefore,based on the theoretical and practical research of activity-based costing and hospital cost management at home and abroad,N hospital,a second level hospital,is selected as the research object in the paper to study the application of ABC in the cost management of N hospital.We will help them serve the masses better and develop for a long term.The current situation and existing problems of cost accounting in N public hospital is analyzed in the paper through filed investigation after the literature at home and abroad are sorted out,and the necessity and feasibility of introducing activity-based costing as the way to carry out cost management are determined.With the actual situation of N hospital combined,the CT nuclear magnetic resonance department is selected as the pilot department of Activity-Based costing(ABC),and the current cost accounting method and Activity-Based costing method(ABC)are used to calculate the cost of the department respectively.The differences between the results of the two accounting methods are analyzed,and some safeguard measures for the successful implementation of activity-based costing in N hospital are raised.Finally,three conclusions are made: first,the current cost accounting method ofpublic hospital can not adapt to the rapid development of the times,and there are more and more problems in the application.Therefore,public hospital should actively explore advanced cost management method.Second,compared with the current cost accounting method in N hospital,activity-based costing method can reflect the true cost of the department of CT nuclear magnetic resonance,each activity and medical service items so as to serve the hospital cost management better.Third,in order to carry out Activity-based costing in N hospital smoothly,we should make a series of safeguard measures,including improve related system of cost accounting,such as detailed accounting system,cost budget system,fund management system;strengthen the training,as well as make the concept of activity-based costing impress people,For example,N Hospital can set up special activity-based costing implementation teams;pay attention to staff performance appraisal,so that the assessment is transparent and effective;strengthen the introduction of talents and personnel training;strengthen the construction of hospital information system,and further strengthen cost analysis,for example,regularly organize information system training classes within the hospital to help employees understand the operation of information system.