Application Of Activity-Based Costing In The Cost Management Of B Hospital

With the improvement of the reform of the new medical system and the increasing pressure of the medical and patient contradictions,the lack of public finance and the increase of medical cost,the original cost accounting method,that is,the traditional cost accounting method shows a lot of defects,which leads to the difficulty of the incentive mechanism of the Department personnel based on the cost.In order to mobilize the enthusiasm of employees to participate in cost management,the hospital is facing the dilemma of increasing expenditure and low efficiency,and it is also not conducive to improving the management level of the hospital.In view of the unsatisfactory medical cost management requirements of the current hospital,a new cost management model is studied to replace the traditional cost model,in order to solve the problems of inaccuracy and unreasonable cost allocation under the traditional cost method,which will have great practical value and have a positive impact on the medical industry.At present,because of lack of theory in our country,most hospitals still adopt the traditional cost management mode in the cost management,and the specific consumption of cost is unknown under this model,so there are still some shortcomings.This paper illustrates the activity based costing method by implementing activity costing in B hospital.The ability to provide accurate and true cost information has been improved in assessing the quality of medical services and cost management,which is essential to the resolution of key financial indicators.Under the effective cost management mode,it not only improves the ability of the hospital to resist the risk,but also reduces the total cost of the hospital.At the same time,because the accurate and real cost information is related to the daily medical expenses of the consumer,it is also of great significance to alleviate the contradiction between the hospital and the patient.Activity-based costing(ABC)is widely used in manufacturing industry.It can solve the problem of inaccurate calculation results and unreasonable cost allocation in traditional cost method.But this method is rarely used in hospitals.The B hospital is selected as the research object,the field assessment of B hospital is carried out,and the cost information related to B hospital is taken as the breakthrough point and the cost control theory and the activity-based costing theory are used to analyze the current situation and the existing problems of the cost management of the B hospital.Applying the activity-based costing to the B hospital,it can be found that the activity-based costing has more advantages than the traditional cost method through the process of application and the overall analysis of the results.It is considered that the cost data provided by the activity-based costing is more accurate and the cost allocation is more reasonable.Therefore,the operation costing method for the hospitals with the conditional implementation of activity-based costing can effectively control the cost of medical treatment,improve the cost management of the hospital,and then improve the competition in the whole industry.Contend for the level.For the whole industry,it also provides specific application ideas of implementing ABC,so that there are reference cases in the same industry.At the end of the paper,inspiration and suggestions are put forward for the implementation of ABC in hospitals.