Study On The Cost Accounting Of Public Hospital Project Based On RBRVS

Public hospital project cost accounting carried out regardless of the hospital's management,or the reasonable pricing of government departments and health care system reform,are of great significance.Although the new "hospital financial system"advocates the cost accounting of medical service items,the regulations on specific accounting methods and accounting procedures are not clear.Each hospital lacks a unified and scientific cost accounting system for medical service items.At present,the price structure of medical service projects in our country is irrational.The prices of projects that rely on high consumables and large-scale equipment are relatively high,while the prices of high-tech projects are relatively low.Improve the medical cost accounting system,which can be based on the true cost of medical projects,helps to straighten out the parity relationship between the various projects,reflecting the medical staff of the value of technical services.RBRVS is an abbreviation of resource-based relative value.It was originally a pricing system used by Medicare to pay doctors' fees.Based on resource consumption,RBRVS takes into account the amount of labor and technical content of medical personnel and can be used as a solution to medical services Project prices can not reflect the value of their labor services.Therefore,this paper chooses the resource-based relative value method as the accounting method of project cost,considers staffing time into two parts:labor-consuming and technical difficulty,and refers to the combination of the 2012 version of the''National Medical Services Price Project" medical services Project pricing elements,that is,the basic human time-consuming,technical difficulties,select the MC public hospital case analysis,the hospital project costing the specific application process research.The study found that under the condition that the price system of medical service projects in our country is not fully stratified at present,the income of the project will lead to the discrepancy of the accounting results as a result of the price as the apportioning parameter,and the profit and loss of the project will be entirely determined by the profit and loss of the departments themselves.Which is contrary to the actual situation.There is the fact that ABC can not realize the specific assignment for each project,and thus can not carry out costing for all the hospital projects.The RBRVS-based accounting method can fully cover the cost accounting of hospital projects.And through the case analysis,it can be concluded that the project costing results are consistent with the current medical service project price.Therefore,the research results can provide a reference for improving the cost accounting system and pricing of medical service projects.The article mainly consists of six parts.The first introduces the background and significance of the research,the research status at home and abroad,the purpose and content of the research,the research method and framework,innovations and deficiencies.The second part introduces the cost accounting of the public hospital Related theories and concepts;the third part is the related theory and process design of resource-based relative value method in public hospitals;the fourth part mainly introduces the present situation and existing problems of item costing of MC public hospitals;the fifth part is the case Analysis of the MC hospital,for example,a detailed description of the hospital medical service cost accounting application,and cost accounting results are analyzed;the sixth part is for public hospitals in the application of resource-based relative value method of the process of putting forward some Safeguards advice.