Research On Medical Project Cost Management Based On TDABC

With the implementation of the new medical reform,the policy of abolishing the"medical treatment with medicine" was comprehensively promoted,the income of public hospitals was affected,and the income structure changed.At the same time,the increasing market share of private hospitals has also sounded the alarm for the development of public hospitals.For public hospitals,the original traditional cost calculation methods have become increasingly unable to adapt to the actual needs,and hospitals have increasingly demanded intensified medical cost accounting and management.To this end,it is necessary to introduce the activity-based cost theory to inject new vitality into cost management.Time-Driven Activity-Based Costing(TDABC)is a modern cost accounting method in the West.It is a simplification and extension of the activity-based costing method.It uses time,as a motivation to rationally allocate project costs and provide effective Cost information.This paper reviews the related theories of TDABC and medical cost accounting.According to the actual problems and limitations of cost accounting and management in public hospitals in China,this paper constructs a TDABC-based medical project cost accounting system and attempts to provide a reference path for public hospital cost management.This paper first analyzes the current situation of medical cost accounting and time-driven operating cost theory in public hospitals,then discusses the necessity and feasibility of medical project cost accounting based on TDABC,and builds a cost accounting and management framework for medical projects.In the case study,this paper selects a third-grade B public hospital as the research object,and applies the theoretical framework to the hospital's nephrology operating room for actual accounting through literature review and field research,and the accounting method is specific.Multi-scale selection of time drivers for different cost items when applied.Finally,through the cost information analysis and cost management analysis,the significance of TDABC in the cost accounting and management of medical projects is confirmed.The research results show that compared with the traditional cost method,TDABC can allocate medical project costs more reasonably,and consider the existence of idle capacity,which makes the project cost calculation closer to the actual situation,and provides a basis for the hospital to allocate resources reasonably and implement cost control.In order to better solve the problems of hospital cost accounting and management under the background of new medical reform,each medical institution enhances cost awareness,optimizes the operation content,and adopts advanced cost accounting methods to provide reliable information for management decision-making.Public hospitals can combine the advantages of TDABC on the basis of the traditional cost method to build a new cost accounting process that meets the requirements of real development.