Research On The Improvement Of Cost Accounting In LY County Hospitals Under The Background Of Medical Reform

With the deepening of the new round of medical and health system reform in China,2016"Thirteen-Five" requires all hospitals to abolish drug addition,reduce drugs,inspection costs,the increase in treatment,care,surgery and other medical services prices,hospital compensation channels from medical services charges,drug add,income and government subsidies to medical services charges and two government subsidies.In this context,the hospital urgently needs more effective cost accounting method to standardize medical service charges and improve the cost control ability.Therefore,it is necessary to study and solve the relevant problems in hospital cost accounting.Time-driven activity-based costing is a more advanced cost accounting method,which allocates resource cost to work project with time as cost driving factor,and it has the advantages of easy operation,low cost and easy application,and many applications in logistics,hotels and other service industries.In view of the latest "hospital financial system"requiring hospitals to strengthen cost accounting and fully understand hospital costs and expenditures,this paper introduces time-driven activity-based costing to improve the existing hospital costing system,aiming to find a suitable cost-accounting method for hospital departments.Based on the research on the current situation of hospital cost accounting,this paper then introduces the concepts of hospital cost accounting,activity-based costing and time-driven activity-based costing,and through the comparison of traditional cost method,traditional activity-based costing method and time-driven activity-based costing method,the superiority of time-driven activity-based costing method is clarified.It lays the foundation for the introduction of the time-driven activity-based costing method for hospital cost accounting.Secondly,it outlines the development course of China's medical reform,the requirements of new medical reform policy and the impact on the operation and cost accounting of public hospitals,and clearly improves the importance of-hospital cost accounting.Next,the paper briefly describes the basic situation of Ly County Hospital,the current cost accounting methods,analysis of the hospital at this stage of the cost accounting problems,including incomplete accounting,low awareness of cost control,lack of professional talent,cost information can not provide a reference for business decision-making.On the basis of this,this paper discusses the applicability and feasibility of applying time-driven activity-based costing to hospital cost accounting,and designs the cost-accounting improvement Scheme of the Department of Ly County Hospital,selectting the ultrasonic medical depanrtment as an example to apply and analyze the design improvement scheme.The analysis results show that the cost of hospital department with time-driven activity-based costing is more objective,accurate and concise,which not only helps the hospital to carry out cost management,providing data support for hospital decision making,but also serves as a reasonable basis for performance appraisal,helping to improve the sense of responsibility of the medical staff,and motivate them to optimize business processes,and finally the optimal allocation of resources can be realized.