Activity-based Cost Manage Ment Mode Construction Of Z Hospital

With the continuous deepening of health system reform and the gradual saturation of the medical and health market,public hospitals are gradually facing the dual pressures from the policy system requirements and market competition.In this context,the important role of cost accounting management has become increasingly prominent.However,the traditional cost accounting model can not meet the diversified cost information needs of hospitas in current,no matter from the accuracy or comprehensiveness of cost information.Exploring a new and scientific cost accounting method has become the primary task for public hospitals to improve cost management and enhance economic efficiency.The Activity-Based costing,which accounts for the initial cost of medical service projects,just makes up for the deficiencies of unreasonable traditional costing and large information errors.As a national second-class general hospital,Z hospital still has the problem of unreasonable cost allocation and inaccurate accounting results.However,the practice of Activity-Based costing in China is limited to 3A grade hospital,and it is less involved in small and medium-sized hospitals that at the important stage of reform.Therefore,this paper selects Z hospital as the case study object,and comprehensively applies the archival research method,the investigation research method,the case analysis method and the comparative research method,aiming at solving the cost problem of the case hospital through the introduction of the Activity-Based costing method.Taking a clinical department of Z hospital as an example,this paper introduces the accounting steps of department cost and medical service item cost under the Activity-Based costing,and further verifies the relative science ? rationality and maneuverability of the Activity-Based costing by comparing the process and results of traditional cost accounting and Activity-Based costing.Finally,in order to promote Activity-Based costing to achieve the maximum benefit,this paper puts forward further safeguard measures for its implementation.