Application Research Of Activity-based Costing In Hospital Disease Cost Accounting

In recent years,great changes have taken place in the market economy structure of our country.As an important part of the domestic industry,the hospital institution has greatly adjusted its medical system with the implementation of the economic strategy reform.It includes adjusting medical charge standard,medical management mode,health service system and so on.But with the increasing population,social sub-health population is also increasing,in this process,the management of medical institutions is becoming more and more complex and difficult,this was caused by increased increasing costs,such as operating expenses,management fees,fees,medical fees of various artificial construction.In this regard,how to protect people's livelihood and promote the quality of medical treatment and health institutions at the same time,also need to pay for the budget management,the cost of scientific planning,so that it can fundamentally reach the above goal of reform.In view of the above problems,through the use of a variety of research methods,focusing on the cost of medical disease accounting in China,to explore specific and in-depth study.Through the combination of previous theoretical experience,this paper analyzes and sums up the existing problems in the cost accounting of public hospitals.To be specific the literature combining with the case,on the basis of medical business process and financial data of the hospital,ABC,the direct costs of collection project,using cost drivers as the allocation of indirect costs for tracking formation process problems and causes of resource consumption.Finally,through careful research and discussion,in order to help domestic public medical institutions,improve the cost control of diseases,further promote the long-term development of medical work units.