Evaluation Of The Application Of Time-Driven Activity-Based Costing In Hospital X

The reform of the medical system is an important measure for the government to safeguard and improve people's livelihood and promote social fairness and justice.Since2009,the State Council has issued a number of measures to improve the reform of the medical system.A series of new medical reform policies have made public hospitals face the dilemma of being occupied by market shares and the slow growth of medical income.In order to meet demand,solve problems and improve hospitals.Cost control ability and emphasis on hospital cost management have become crucial.However,at present,the cost management of public hospitals in our country has many problems such as low accounting level,backward cost concept and unscientific accounting method,which can not provide comprehensive and accurate cost information for hospital management.The time-driven activity-based costing method is activity-based costing.It inherits the advantages of cost-based attribution and traceability,and overcomes the disadvantages of long time-consuming and complicated accounting.Therefore,this paper uses the time-driven activity-based costing method.In the costing of public hospitals' medical projects,the accounting principle of the time-driven activity-based costing method is described.At the same time,the theoretical part is applied to the medical technical department of the case hospital to calculate the cost of the medical project provided,and the efficiency of resource utilization is analyzed.Analyze the profit and loss of service projects,apply the time-driven activity-based costing method to hospital management decision-making,and put forward related decision-making suggestions.Through case analysis and theoretical elaboration,this paper believes that the evaluation of the time-driven activity-based costing method used in the medical field not only can reasonably calculate the cost of the medical project,but also help the hospital to carry out cost management,and can provide useful reference for the calculation of disease costaccounting prepayment methods..