Study On The Application And Improvement Of Cost-Volume-Profit Analysis In H Hospital

With the deepening of China's medical and health system reform and the cancellation of drug mark-up income,the revenue of public hospitals in China has fallen sharply,but with the development of public hospitals,the funds they need are gradually increasing,and the government's financial subsidies for hospitals It has not increased due to the cancellation of drug markup income.How to meet the requirements and interests of the government,hospitals and patients at the same time and reduce the cost of medical services is a problem that public hospitals in China must face at this stage.Starting from cost,optimizing the cost structure and then reducing the cost is the best solution.However,due to the influence of traditional concepts,the cost accounting system of public hospitals in China is backward and cannot meet the needs of cost management and decision-making.Cost-volume-profit analysis is an important tool for management accounting.Applying cost-volume-profit analysis to a hospital can help the hospital to have a deeper understanding of the operation and management of its various departments and medical service projects,and set business goals and development for the hospital.The direction provides an important basis.At the same time,the cost-volume-profit analysis can also identify problems in cost management of the hospital and help the hospital optimize the cost structure.This article takes H Hospital's imaging superconducting magnetic resonance imaging system(abbreviated as NMR)as an example.By studying the current status of H Hospital's cost-volume-profit analysis,it finds out the problems existing in H Hospital's cost-volume-profit analysis.Solution measures,and according to the special nature of medical equipment,introduce time-driven activity cost method to improve the accuracy of cost data of medical equipment when using cost-volume-profit analysis,improve the hospital's cost accounting system,and also be used by H Hospital in other departments Cost-volume-profit analysis provides a demonstration.