The Study On Time-driven Activity-based Costing Application In Hospital Medical Project Costing Accounting

At present,many public hospitals in our country still adopt the cost accounting method which takes each department as the unit in the cost accounting process,and in the cost accounting method between the departments and departments,It is mainly according to the same standard to distribute the cost equally to each department.The accounting results under this condition are very one-sided and cannot provide accurate data and references for the cost analysis and supervision of public hospitals.And it will have a negative impact on the pricing system and financial compensation plan of medical plan in our country.As a result of deepening the reform of the medical and health system and canceling the drug addition,the public hospitals already have imperfect accounting contents and incomplete cost cores.A series of problems such as management framework are becoming more and more prominent.The long-term existence of these problems makes public hospitals,in order to adapt to the medical reform and solve their own problems,put forward to "further improve the financial and accounting management system,strictly carry out budget management",the goal of strengthening financial supervision and operational supervision.The drug addition has been completely eliminated on August 31,2017.Obviously,the status of cost accounting and management of public hospitals is more and more prominent.Strengthening,improving and perfecting the cost management and accounting of public hospitals is an important content in the reform of pharmaceutical system.In this paper,the time-driven activity-based costing method in medical project cost accounting as the research object,found that the current medical project cost accounting problems,public hospitals to deepen the cost accounting of departments to medical project cost accounting.Literature analysis,field investigation,case analysis and comparative analysis are used to study the cost of medical project in public hospitals.In view of the present situation and problems of medical project accounting,the necessity and feasibility of applying time-driven activity-based costing to medical project cost accounting and the principles to be followed are analyzed.Based on these theories and characteristics,the accounting process is established.The B ultrasonic department of Y public hospital was taken as an example to test the method.This paper makes a comparative analysis from two aspects of medical project cost and idle capacity,and puts forward some suggestions for the application of time-driven activity-based costing in medical project cost accounting.Through the data analysis,it is found that the time-driven activity-based costing method can distribute the indirect cost more reasonably than the traditional cost method,perfect the cost accounting system,provide effective cost information for the operators,and contribute to the reasonable medical pricing.In view of the conclusion of case analysis,this paper puts forward several suggestions for the implementation of time-driven activity-based costing in public hospitals: first,we should select appropriate departments as the pilot;secondly,we should define the cost accounting project and perfect the organizational framework of cost accounting;thirdly,strengthening the introduction and training of time driven Activity-Based costing talents;then,all parties should cooperate with the implementation of time-driven activity-based costing;finally,for the implementation of time-driven activity-based costing provides relevant institutional safeguards.