A Study On The Application Of TDABC In The Cost Accounting Of Provincial Public Hospitals

With the deepening of the new medical reform,the hospital level and department cost accounting carried out by the hospital has been unable to meet the requirements of hospital refined management.More and more attention has been paid to the cost accounting of medical service projects.The cost accounting information of medical projects can not only provide scientific data support for the effective allocation of resources for the hospital,but also provide reference for the government to formulate health economic policies.Compared with other hospitals,provincial public hospitals have the characteristics of diversified medical service projects and high level of information management,so they are the suitable objects for carrying out the cost accounting work and research of medical projects.However,at present,most provincial public hospitals have some disadvantages in both cost accounting level and accounting method.Therefore,this paper applies time driven activity-based costing to the research of project cost accounting of provincial public hospitals in order to meet the requirements of new medical reform and enhance the fine management ability of hospital cost.This paper first summarizes the research status of domestic and foreign scholars on medical project cost accounting,activity-based costing and time-driven activity-based costing,then introduces the basic theory of activity-based costing and time-driven activity-based costing,and comprehensively expounds the advantages of time-driven activity-based costing through comparative analysis;secondly,analyzes the current cost accounting status and inventory of provincial public hospitals In view of the existing problems,this paper explains the necessity and feasibility of introducing time driven activity-based costing,and constructs a provincial public hospital project cost accounting system under the time driven activity-based costing.Since most of the existing literatures,either activity-based costing or time driven activity-based costing,are focused on the medical technology projects with standardized operation process and fixed operation content,few of them are studied from the perspective of more complex clinical projects,so this paper applies this system to theoperation projects of K provincial public hospitals to elaborate the specific methods,and the accounting process and results This paper makes a comparative analysis with the traditional activity-based costing,and then expounds the role of time-driven activity-based costing in cost management in combination with the data.It shows that time-driven activity-based costing plays an important role in improving the level of hospital management and enhancing the fine management ability of hospital cost.This paper analyzes and proves that the time driven activity-based costing has the following advantages:(1)time driven activity-based costing is conducive to improve the accuracy of hospital project cost accounting.(2)Time driven activity-based costing optimizes the cost accounting of medical project under activity-based costing.(3)Time driven activity-based costing information is helpful for managers to strengthen cost control.(4)Time driven activity-based costing information is conducive to improve the performance management of hospitals.