Research On The Improvement Of Personal Performance Management Of Medical Technology Department Of A Hospital Based On The TDABC

Performance system is an effective way to solve the low efficiency of work.In modern medical treatment,the role of medical technology is more and more obvious.The results of medical technology diagnosis is an important basis for judging patients' condition.At present,in the secondary distribution of internal performance of medical technology departments in small and medium-sized hospitals,workload performance is still allocated according to the standard of job quantity.This method ignores the differences between different medical projects,resulting in low accuracy of performance evaluation.Therefore,this paper applies the concept of time-based activity-based costing to the workload performance assessment of medical technology departments,and establishes a performance system which integrates resource consumption,working time and the number of activities with the core of the activity.First of all,this paper summarizes the research status of hospital cost accounting at home and abroad,introduces the activity-based costing method,RBRVS theory and incentive theory.Secondly,it briefly introduces the Medical Technology Department of hospital a,finds that the cost accounting of this department is not complete,and the accuracy of internal performance distribution is low,and analyzes the causes of these problems.Based on the analysis,this paper designs an individual performance accounting system based on the activity-based costing method.On the basis of describing the principle of the scheme,the comparative analysis shows that the scheme has certain advantages in solving the problem of individual performance distribution,and at the same time,it demonstrates the necessity,rationality and feasibility.Then,the accounting process of the scheme is described in detail.In order to verify the practicability of the scheme,this paper selects the functional departments in the Medical Technology Department of hospital a tocarry out the research and draw the following conclusions: first,through the comparison with the original method,it is found that the optimization scheme takes both time and cost into account,so that the personal workload and work intensity can be "fully expressed",so the method is reasonable;second,it is compared with the time-based personal performance By comparing the results of accounting,it is found that the optimization scheme can reflect the impact of direct cost on performance,more reflect the process and essence of operation,so as to comprehensively and detailedly quantify individual workload performance.Third,after analyzing the impact of direct cost on the effectiveness of optimization scheme,it is considered that if the direct cost meets the use conditions of activity-based costing and has a certain value,the impact of direct cost on performance accounting can be accepted.Finally,based on the conclusion of the paper,some suggestions are put forward.The innovation of this paper lies in the design of personal workload performance accounting system based on the time-based activity-based costing method,which not only improves the accuracy of performance evaluation of medical technology departments in hospital a,but also realizes the desire of more work and more work to a certain extent.In addition,the time-based activity-based costing method is combined with performance evaluation to expand the scope of use of the time-based activity-based costing method.