A Study Of Activity-based-costing Application In XK Hospital Cost Management

With the announcement in 2017 that the National Health Planning Commission would cancel all drug bonuses and the continued emergence of private hospitals,hospitals are facing fierce market competition.Therefore,how to ensure the development of hospitals in the increasingly fierce market competition is a problem to hospital managers.What they need to do is not only to increase revenue with more open sources,but also to focus on the control of hospital costs.At present,most hospitals use the traditional cost method to account for hospital costs.This kind of accounting method is easy to understand but the cost sharing is not reasonable.It can no longer meet the current needs of hospital managers for cost accounting.Therefore,it is necessary to explore ways to calculate accurately the cost to adapt to the current situation of hospitals.The activity-based cost method was first applied successfully in manufacturing industry.In practice,it has proved to be an advanced cost management method.It focuses on the apportionment of indirect costs.The current hospital's indirect cost apportionment standard is based on the number of personnel and the number of areas,which is a problem of unreasonable distribution of indirect costs.Therefore,on the basis of studying a large number of documents on cost management,this paper analyzes the necessity and feasibility of the application of activity-based costing method in hospital cost management based on the experience of outstanding scholars at home and abroad,and then designs the specific steps and contents of the application of activity-based costing method.From the various departments of the XK hospital,radiology was selected as a sample research department.The cost comparison between the traditional cost method and the activity-based cost method was used to analyze the cost differences.Finally,the obstacles encountered in the process of the application of activity-based costing method in XK hospital and the measures to solve them are put forward.Through the comparative analysis of cost results based on two cost accounting methods,this paper holds that the activity-based costing method is more conducive to the accounting and management of hospital costs.Through the activity-based costing method,it can help hospital managers calculate accurately cost of medical services,take specific measures to reduce costs and improve the competitiveness of hospital.