Research On Fine Cost Management Of G Hospital Based On Activity-Based Costing

Under the background of the continuous improvement of the medical system reform,public hospitals are facing the pressure from the state to cancel the internal pressure of drug addition and the external competition pressure of a large number of private hospitals entering the medical field.Under the bad internal and external environment,the hospital gradually realized that it should carry out cost management and control of service costs and ensure t he benefits of the hospital.C urrently,the hospital cost management model is mostly based on the assumption that the business volume is the only factor affecting the cost.Although the accounting process using the business volume as the cost allocation standard is relatively simple and easy to understand,there are still inaccurate cost information and cost allocations.Unreasonable and other inherent defects.O n this basis,the cost information obtained from the actual consumption,there is a problem of underestimating departmental cost information or overestimating the cost of medical service projects,which is not conducive to the management of cost management decisions.In the elaborate cost management method,the ABC was first practiced in the manufacturing industry and made great achievements.The application of the ABC in the medical industry was first proposed and researched by foreign researchers and proved that the ABC was applied.It has advantages over traditional cost algorithms in the medical industry.Therefore,on the basis of a large number of domestic and foreign literature studies,this paper uses the experience of domestic and foreign experts and scholars to apply the activity-based costing method in hospitals to design a case study of refined cost management for G hospitals based on the activity-based costing method.The impact of the cost method on hospital cost management and the impact of the implementation of the activity-based costing method on the refined cost management of the G hospital revealed that the implementation of the activity costing method in the G hospital will help improve the refined cost management of the G hospital.In this paper,the specific operation steps of the activity-based costing method are mainly based on the technics and auxiliary divisions of the G hospital,the nuclear magnetic chamber as an example.Through the comparison and analysis of the differences in the results of the two cost accounting methods and the causes of the differences,the The operation flow of the ABC method and its advantages in cost accounting are designed to optimize the work flow in the nuclear magnetic room,and contributes to the fine cost management of the G hospital.Through comparative analysis,it is found that the cost informa tion obtained by the G-hospitals using the ABC method for cost accounting is closer to the actual level of cost consumption,which is more conducive to refined cost management and can improve their own ability to respond to competition.