Research On The Improvement Of Cost Accounting Of Hospital Z Based On Activity-Based Costing

In the context of the new medical reform,the medical field is facing increased degree of marketization.The market environment and the internal management methods of public hospitals have undergone great changes,which also puts forward higher requirements for cost accounting of hospitals.At present,inaccurate allocation of indirect expenses and single-level cost accounting methods are the common problems of hospital cost accounting now days.On the one hand,it reduces the accuracy of hospital cost accounting,and may even invalidate the information about cost.On the other hand,it also hinders the formulations of government subsidies policies and pricing mechanism on medical projects.In view of this,the application of an effective cost accounting system is an important measure to improve the insufficiencies of the current hospital cost management.The adoption of the activity-based costing method in the cost accounting of hospitals is conducive to displaying the level of hospital cost accounting and obtaining the exact cost of its projects.While satisfying the managing requirement of the hospital,it also provides the basis for the formulation of government policies.In the context of the new medical reform,the medical field is facing increased degree of marketization.The market environment and the internal management methods of public hospitals have undergone great changes,which also puts forward higher requirements for cost accounting of hospitals.At present,inaccurate allocation of indirect expenses and single-level cost accounting methods are the common problems of hospital cost accounting now days.On the one hand,it reduces the accuracy of hospital cost accounting,and may even invalidate the information about cost.On the other hand,it also hinders the formulations of government subsidies policies and pricing mechanism on medical projects.In view of this,the application of an effective cost accounting system is an important measure to improve the insufficiencies of the current hospital cost management.The adoption of the activity-based costing method in the cost accounting of hospitals is conducive to displaying the level of hospital cost accounting and obtaining the exact cost of its projects.While satisfying the managing requirement of the hospital,it also provides the basis for the formulation of government policies.Through this study,it is believed that the management mode based on activity-based costing is more suitable for the current hospital situation.This method is conducive to improving the hospital's awareness of risk management and control.At the same time,it can enhance the cost accounting and management capabilities of hospital,making them stand out in the fierce competition.