Research On Cost Accounting Of Hospital Medical Service Projects Based On Activity-based Costing

Since the beginning of the new medical reformed in 2009,the state is gradually guiding the domestic medical and health industry to build the management and operation mechanism to match the socialist market economic system.Strengthen the reform of the hospital accounting system,especially the cost of accounting and cost management reform as the current focus of the task.New "hospital financial system" and "hospital accounting system" both mention to deepen the strengthening of the hospital budget management,cost accounting and other related systems protection.And encourage some of the tertiary hospital with the relevant software and hardware conditions to promotion the medical services and disease cost accounting methods in its implementation.However,according to the major public hospitals project cost accounting situation recent years.the vast majority of hospitals for medical project cost accounting using traditional cost accounting methods,this method of accounting steps are relatively simple and easy to operate,but the method of apportionment of indirect costs is relatively rough,the cost of collection is not clear,can not objectively reflect the project in the implementation process of the actual cost of consumption,going against promoting the hospital cost of fine management process.Therefore,the domestic medical cost accounting experts of China propose to learn from foreign advanced experience,and to bring in activity-based cost of medical services project cost accounting.At the end of the 1980 s,experts and scholars in the United States launched research on ABCs,so many of the industry in the United States began to use this new costing and management approach in the 1990 s.Compared with the original cost accounting method,this method is more effective in improving the accuracy of the cost accounting results,providing data guarantee for the scientificdecision-making of the management,improving the production and operation process and increasing the market competitiveness of the enterprise.However,most of the work cost accounting methods were used in the manufacturing industry,and later be used in the field of medical services.Therefore,this paper first studied whether the activity-based costing method was suitable for medical service project cost accounting or not.And the detailed implementation steps and processes of the costing method applied to the cost accounting of medical services are introduced in detail.Taking the general radiology department of K hospital as an example,the cost of all the medical service items in the department was calculated by using the traditional cost method and activity-based costing method respectively.The results were compared and analyzed.Based on this result,the activity-based costing method is used in cost accounting for medical services.Finally,according to the existing accounting conditions of public hospitals,this paper puts forward the relevant system guarantee needed to carry out the operation cost accounting of medical service projects in public hospitals.The paper uses the comparative study method,the case analysis method and the literature research method to carry on the research conclusion after the related research,using the activity cost method to carry on the cost accounting to the medical service project,not only is advantageous to restores the real cost expense to the medical service project,but also can provide a strong basis for the government and hospital to achieve the pricing of medical services products.At present,China's southeastern coastal areas of many high-tech hospital operating cost method has become the strong guarantee of the management of the cost of fine management.