Cost Management Of Medical Project Based On Time-Driven Activity-based Costing

In 2010,the Ministry of Health and other five ministries jointly issued the "guidance on public hospital reform pilot".Then,the Ministry of Health and the Ministry of Finance jointly issued a new "hospital financial system" and "hospital accounting system".Hospital budget and revenue and expenditure management,cost accounting and management are required on these documents.However,due to the uneven development of our region,the hospital's cost management level is not the same.Medical project cost accounting and management is still in the low level.So,finding a scientific and reasonable accounting method is particularly important.Therefore,this paper introduces a new cost management method,which is called Time-driven activity-based costing(TDABC),and design a model of medical project cost management.First of all,this paper reviews the related research literatures of hospital cost management and TDABC,and focuses on the application of TDABC in hospital cost accounting and management.Then,the paper summarizes the development process and theoretical content of hospital cost management and TDABC,and discusses the application of TDABC in hospital cost management,especially in medical project cost accounting and management.On this basis,this paper further analyzes the necessity and feasibility of TDABC in the cost management of medical project.Based on the general accounting procedure of TDABC,combined with the specific characteristics of the medical project,this paper design the model of TDABC in medical project cost management.Combined with the above theoretical analysis,this paper further selected the femtosecond laser surgery of X Hospital as a case.With detailed data,this paper account the cost on the whole process of the femtosecond laser surgery by TDABC.By using results of the data,it can be wildly applied in many other aspects of cost management.According to the analysis of theory and case,this paper argues that TDABC can provide an accurate,detailed and informative cost accounting method for hospitals,especially for the medical project.And the accounting results of TDABC can also play an important role in the hospital's cost management.