Research On Cost Accounting Of Telemedicine Service Items Based On Improved Activity-based Costing

The emergence of telemedicine overcomes the limitation of face-to-face diagnosis and treatment in traditional medicine.It can provide timely medical services for patients in relatively poor medical conditions,which has great development potential in reducing the difference of diagnosis and optimizing the allocation of medical resources.However,in practice,the development of telemedicine is unsatisfactory,which is largely due to the imperfect charging and compensation mechanism.Cost accounting is the main reference for medical service pricing and financial subsidy.Therefore,it is necessary to study the cost accounting of telemedicine service in order to lay a foundation for formulating reasonable price of telemedicine service items and scientific compensation policy.As an advanced cost accounting method which can refine accounting and provide comprehensive cost information,Activity-Based Costing(ABC)is widely used in the field of medical services at home and abroad,but it also shows its own limitations.This thesis improves Activity-Based Costing according to its limitations and the characteristics of cost composition of telemedicine service items so as to reasonably calculate the cost.Firstly,this thesis introduces the basic principle of ABC and its related concepts,combs the accounting process of ABC and summarizes its limitations,which lays a theoretical foundation for the improvement of ABC.Secondly,it reviews the concept,composition and accounting method of medical service item cost and defines the concept of cost and cost accounting of telemedicine service item from the perspective of this study;it elaborates the demand analysis of cost accounting of telemedicine service item.Finally,combining with the characteristics of cost composition of telemedicine service item,this thesis explain the specific manifestation of the limitations of the application of Activity-Based Costing.Then,the Cooperative Game Theory is used to solve the problem of non-motivated resource cost allocation which is not solved by the traditional ABCand the Resource Based Relative Value Scale(RBRVS)is used to allocate the multi-motivated resource in the cost of telemedicine service,so as to improve the traditional ABC.An improved ABC accounting framework for telemedicine is proposed.Finally,taking Henan Consultation Management Center as an example,this thesis calculates the cost of telemedicine service items by using the improved ABC.The results of the improved ABC and the traditional ABC are compared with the existing prices respectively.The results show that the former calculation results are more reasonable.The investigation of consultation staffs shows that the accounting process of the improved ABC is more reasonable.The improved ABC can reasonably calculate the cost of telemedicine items,and it is scientific to some extent.