Research On The Design Of Cost Accounting Of Medical Service Project Under Time-driven Activity-cost Method

In recent years,China's medical market has developed rapidly,but at the same time there are also hospital management can not keep up,the problem of lax cost control and so on needs to be solved urgently.After the abolition of the hospital to medicine medicine,but also forced public hospitals to pay more attention to hospital cost control.In order to maintain efficient operation and enhance the competitiveness of public hospitals,hospitals pay more attention to cost control than ever before,and hospital managers look forward to finding new cost accounting methods that are more suitable for hospital management practice,with the aim of improving the scientific nature of hospital cost accounting data and providing strong data support for management decision-making.Therefore,whether public hospitals or private hospitals are in urgent need of a scientific cost accounting method can accurately account for the cost of medical services.In this paper,the time-driven operation cost method is used to study the cost accounting design in oral medical service,hoping to obtain scientific and reasonable costs information which is more in line with the actual work.This study is carried out after reading the research literature on the theory and practice of time-driven operation cost method and cost management of medical service project by experts and scholars at home and abroad,through the field investigation of oral clinic to obtain real data,and carry out the design research of cost accounting in hospital by using time-driven activity cost method.This paper analyzes the feasibility and necessity of applying time-driven operation cost method in hospital,compares the research results with the results of traditional cost accounting methods,and finally verifies that the time-driven operation cost method has the advantages of simple practical operation,timely update and accurate data results,etc.Can also help hospital management personnel to find idle capacity at work,improve the efficiency of management to achieve profits.The time-driven operation cost method provides a new cost management method for hospital managers,and it is a model with reference value.