The Construction Of Hospital Cost Accounting Mode Based On The Operation Cost Accounting Method

With the development of non-public health care facilitating agency,the change of national policy,and the development of traditional Chinese medicine industry,it is necessary for public hospitals,especially the special department of traditional Chinese medicine,to reduce the consumption of medical service resources and enhance the operating benefits in the direction of strengthening their own strength.However,the way to reducing the consumption of medical services is optimizing the cost accounting method.In the system of the hospital cost management,the cost accounting is not only the most basic work,but the most important part.An appropriate cost accounting method can provide real and accurate information,and provide powerful date support to the cost analysis,decision making and control.Meanwhile,hospitals can also achieve the goal of refined management.This paper is divided into six chapters,using the research method of case analysis,field investigation,comparative analysis and so on.Based on the literature review of the application in hospitals' cost accounting method at home and abroad,combined with the current development of medical and health service industry,the theory and the status quo of hospital cost accounting,the author puts forward the system method of operating cost accounting for hospital construction.Then taking a third grade public hospital in Inner Mongolia as an example and carry out a complete set of operating cost accounting process.Comparing the results with traditional cost accounting methods,we can find that,activity-based costing can provide more reasonable,accurate and detailed cost data information,clearly identify the cost components of medical service items and track cost drivers.At the same time,it has advantages in cost analysis,control and management.This paper puts forward the application of operation cost accounting method in Chinese medicine department,perfects the theory research for the application of operation cost accounting method in medical and health industry.and there is no specific model of activity based costing in Chinese medicine departments at the existing research of activitybased costing,to some extent,this topic has made up for the lack of this aspect.In order to ensure the effective implementation and smooth advancement of the method of operating cost accounting,the hospital should also formulate complementary safeguard measures.Such as setting up a professional organization structure,choosing the appropriate cost accounting software,improving the hospital internal control system,and increasing the investment in the information construction and management accounting personnel training.So that promoting the application of the method of operating cost accounting in the hospital from all aspects.