Research On Medical Project Cost Management Based On Activity Basis

At present,the unreasonable pricing of medical services,the cancellation of drug additions and the annual reduction of government subsidies in county hospitals have led to a continuous decline in the income of county-level public hospitals,and some county-level public hospitals can not afford it.At the same time,with the encouragement of national policy,the number of private hospitals has increased rapidly,and the market pressure faced by public hospitals has been increasing.County-level public hospitals cover about 70% of the residents of China's medical and health services,which is the focus of China's medical reform.Therefore,in order to achieve long-term and stable development of county-level public hospitals,hospital cost management is very important.Relatively objective and accurate cost accounting results are the basis of improving hospital cost management.The third-level hospitals and other conditional hospitals in our country take medical service items and disease types as their accounting objects.However,most of the county-level public hospitals and community hospitals still use simple department cost accounting methods,which are too simple to truly and accurately reflect the doctor.The cost information of the hospital is of little help to cost management.Domestic and foreign studies have shown that ABC is a more scientific cost accounting method,which can truly reflect the cost consumption in the hospital,help the hospital to effectively carry out cost control,and help to enhance the overall competitiveness of the hospital.This paper chooses the CT Department of C county public hospital as the research object,calculates the medical project cost of the Department by Applying Activity-based Costing method,studies the practical application of activity-based costing method in hospital cost management,helps the hospital to strengthen cost management,improve its competitiveness,provides reference for other county public hospitals,and also provides help for the reform of financial subsidies and medical service prices.This paper conducts field research and personnel interviews in C Hospital,analyses the current situation and shortcomings of cost accounting in C Hospital,and obtains the necessity and feasibility of Applying Activity-based Costing to cost accounting.After confirming that the CT room is a pilot project,it summarizes the principle of activity-based costing method scheme design,designs the accounting model of activity-based costing method,combines the implementation process of the CT room project,confirms the activity and cost motivation,applies the current department cost accounting method and activity-based costing method to calculate the cost of the CT room medical project respectively,and obtains that 12 of the 14 items calculated by activity-based costing method have higher cost than that of the department.The cost of room cost accounting is higher than the national guidance price in three cases.The reasons for the difference are analyzed.The possible problems in the process of implementing activity-based costing in C Hospital are summarized.Finally,suggestions for strengthening cost management are put forward,and safeguards are put forward based on the problems found in case studies and the shortcomings in hospital cost management.Through the analysis of the full text,the following two conclusions are drawn:(1)The current department cost accounting methods of county-level public hospitals can not meet the needs of strengthening cost management.In order to ensure the long-term and stable development of hospitals,county-level public hospitals should choose activity-based costing method for cost accounting,get the real loss of medical projects,and carry out traceable cost control.(2)According to the business process and cost accounting process of CT Department of C hospital,this paper designs the cost accounting model of activity-based costing method and applies it to CT department to carry out cost accounting.It is found that there are great differences in cost information obtained by applying the two methods of current department cost accounting and activity-based costing.A few items cost calculated by activity-based costing method are higher than project pricing.Through the analysis of the differences,it is found that the cost of a few items calculated by activity-based costing method is higher than project pricing.It is concluded that the application of activity-based costing can obtain relatively real and accurate cost information and provide basic information for the reform of medical service price.The innovations of this paper are mainly reflected in:(1)Through the combing of literature and theory,combined with the characteristics of county-level public hospitals,this paper constructs a set of CT department application cost-based method for cost accounting.(2)Provide case data for specific practices.Through on-the-spot investigation of a county-level public hospital in a certain province,and in-depth interviews with hospital management,finance and medical departments,the hospital's cost management work is deeply understood,and the cost-based calculation is applied according to the actual situation of the CT department.The application of hospital activity-based costing provides practical and valuable first-hand information,which provides reference for the optimization of cost accounting in other county-level hospitals.