Research On Y Hospital Cost Accounting Based On Activity-Based Costing MethodTaking Ct Room As An Example

Since the introduction of medical reform,under the guidance of the state,China's medical and health industry is developing in the direction of matching the management and operation mechanism of the socialist market economic system.Among the specific contents required for the reform,the implementation of the hospital accounting system reform,especially the cost accounting and cost management reform work is the current key task.In addition,the Hospital Financial System and Hospital Accounting System also put forward higher requirements for deepening and strengthening related systems such as hospital budget management and cost accounting,and encourage some hospitals with relevant software and hardware conditions.Internal implementation of the promotion of medical services projects and disease cost accounting methods.As far as the current cost accounting of public hospitals is concerned,the cost accounting level of most hospitals stays at the department level.However,the allocation of this method is relatively rough,and does not truly reflect the consumption of cost resources by the project.This will not be conducive to the refined management of hospital costs in the future.As a mature costing method that is beneficial to improve the accuracy of cost accounting and provide effective information for managers,ABC has already had extensive research and application in the manufacturing industry,but it is late in the medical industry and is public in China.This is especially true in hospitals,which are now in the theoretical research stage and lack practical applications.Therefore,Y hospital is the research object,using literature research,comparative research,field research and case analysis,using the theory of activity-based costing,combined with the characteristics of the medical industry and the current situation of Y hospital accounting,the application cost-based application design,and Taking the CT room as an example,the traditional cost method and the activity-based cost method were used to calculate the cost of all medical service items in the CT room.The comparison results of the accounting results were compared and the conclusions were drawn.