A Study On Cost Accounting Flow Of Single Disease Based On Activity-Costing Method

Medical and health care is a major livelihood issue,which concerns the health and happiness of millions of people.In recent years,the contradiction between people's demand for medical treatment and health and the difficulty of seeing a doctor and seeing a doctor are increasing day by day.In order to solve this contradiction,China has accelerated the pace of medical and health system reform.Because there are many disadvantages in the "payment by project" for a long time in public hospitals,a new round of medical and health system reform opened in 2009 is clearly pointed out.It is necessary to change the long-term project based pricing and payment methods in public hospitals,and actively explore a new mode of paying for Disease by disease.It is necessary to establish the standard of payment for diseases according to the payment of disease,and the standard of disease payment must be based on reasonable cost of disease.In 2011,the hospital accounting system,which is issued and implemented,stipulates that the conditional hospital can carry out the cost accounting of the disease,but there is no definite regulation on how to organize the cost accounting of the disease.So far,there is still not a set of standard and standardized method of disease cost accounting.The introduction of multiple medical reform policies such as "grading treatment","drug zero difference" and "pay for disease",as well as the development of private hospitals in recent years,have made public hospital hospitals face the dilemma of income decline,fierce competition,and the lack of financial subsidies,and the high cost and low income have caused the difficulties of public hospitals.In order to survive and develop,public hospitals must implement low cost strategy and carry out meticulous management of costs.As a scientific cost accounting method and effective cost management and control method,activity-based costing(ABC)has been used in foreign medical industry as a result of its advantages in process optimization,indirect cost sharing,cost control and so on,and accumulates a lot of precious experience.In China,many scholars have explored the application of Activity-Based Costing in hospital cost accounting,but the research mainly focuses on the cost accounting of the Department and the cost accounting of medical services,while the research on the cost accounting of the disease is very few.Based on the current hospital accounting system in China,based on the requirements of hospital management for cost information,based on the basic principles of activity-based costing,according to the characteristics of hospital business activities and the characteristics of hospital costs,the necessity and feasibility of introducing activity-based costing to the cost accounting of single disease is analyzed.The principles and basic steps of the construction of the single disease cost accounting process in the activity-based costing are discussed.On this basis,taking the caesarean section of K hospital as an example,a single disease cost accounting process based on activity-based costing is constructed.According to the related data of the K hospital in 2017,the cost of caesarean section is calculated.Finally,through the summary of the analysis and research in this paper,we get some inspirations which are of general significance,and put forward corresponding constructive suggestions.