Medical Service Project Cost Accounting Researchof The First Hospital Of Qinhuangdao

With the advancement of the medical system reform in China and the continuous development of the single-disease payment model of medical insurance in China,Drugs have achieved "zero price difference",and public hospitals have changed from "supporting medicine by medicine" to "supporting medicine by technology".This requires the public hospitals to carry out fine management,to cost efficiency.At present,China's public hospitals still lag behind in cost accounting,consistently using traditional cost accounting methods.This model can only calculate the cost to the department,and cannot realize the project cost accounting,and the disease cost accounting and related performance assessment is even impossible to talk about.Therefore,the reform of cost accounting method has become a major issue facing public hospitals.This paper explores the accounting method of medical project cost in public hospitals,and adopts the case analysis method,comparative analysis method and the method combining theory with practice.The research content of this paper: firstly,the related concepts and characteristics of Time-driven activity-based costing and hospital medical project cost accounting are expounded.Secondly,this paper analyzes the current situation of the cost accounting of the first hospital in qinhuangdao city,and expounds the necessity of the cost accounting reform of the medical project based on the problems in the cost accounting of the medical project of the first hospital in qinhuangdao city.Again,build based on Time-driven activity-based costing of the first hospital of qinhuangdao medical cost accounting system,and in the first hospital of qinhuangdao CT room,for example,the use of the accounting system for CT data contrast and analysis,and based on Time-driven activity-based costingfor hospital medical project cost control,performance evaluation,cost budget and the effects of medical project pricing;Finally,the paper puts forward the implementation guarantee of the medical project cost accounting system of the first hospital in qinhuangdao city from three aspects of system,organization and technology.This paper aims to establish a scientific and accurate cost accounting system for the cost accounting of medical projects in public hospitals,and provides some reference for the cost accounting of different types of medical projects.