Research On H Hospital Cost Management Based On Activity-based Costing

In the past two years,in order to adapt to the new economic form,the reform of the Ministry of Finance has continued.Following the promulgation of the "Basic Standards for Government Accounting Standards" in 2015,the Notice of "Government Accounting System-Accounting Subjects and Statements for Administrative Institutions" was issued in 2017,requiring implementation from January 1,2019,and clarifying the original The Hospital Accounting System and the Accounting System for Primary Health Care Institutions are no longer implemented.The new policy clearly states that it is necessary to strengthen the cost accounting and control of public hospitals,regularly carry out medical cost budgets,and evaluate medical cost efficiency in a timely manner.According to the survey,most public hospitals in China are still in the traditional cost accounting stage.The rough cost accounting method obviously cannot meet the new medical reform policy: hardening cost accounting and strengthening cost control requirements.Therefore,actively responding to national policies and improving traditional cost accounting methods to improve core competitiveness has become an urgent issue in China's hospitals at this stage.Domestically,the current activity-based costing method has been applied to the manufacturing industry,and there is little involvement in the medical and health field.Therefore,this paper attempts to apply the activity cost accounting to the CT room of the public H hospital.It is expected to provide some reference value for the field of home public operation cost accounting,promote the implementation of fine scientific cost accounting methods,and improve the core competitiveness of public hospitals.This paper uses the combination of theory and case to analyze and research the cost accounting and management of H hospital.First,it introduces the related concepts of hospital cost management and accounting,as well as the theoretical basis of related cost management.Secondly,the current cost accounting and management of the public hospitals of Grade A.And it is taken as example to illustrate the problems existing in traditional cost accounting and management and analyze the causes.Then,according to the characteristics of the activity-based costing method,a set of H hospitals is designed.The activity-based cost management process;then,by comparing the differences between the traditional costing and the activity-based costing results of the H hospital CT room medical project,it was found that the activity-based costing algorithm can be used to calculate more realistic information by providing more accurate cost information.Cost results,in order to help H hospital optimize the cost structure of medical procedures,to achieve the purpose of cost reduction and efficiency enhancement;Finally,four guarantee measures were put forward for the smooth implementation of hospital operation cost management,and conclusions and prospects were made.