The Application Of Activity-based Costing In The Cost Accounting Of A Single Disease In A Hospital

In order to cope with the pressure of medical and health services brought about by aging,and to solve important people's livelihood problems such as “difficult to see a doctor” and “expensive medical treatment”,China has continuously deepened the reform of the medical and health system.In 2009,it implemented a new medical reform and announced a total cancellation in 2017.Drug add-on,paying by disease is an important part of the new medical reform.The precondition for payment by disease type is scientific and accurate disease cost accounting.However,the country has not yet issued a single disease cost accounting specification,which results in the cost accounting of single disease in each hospital is not uniform,which is not conducive to the promotion of the disease-based payment system.In this context,it is particularly urgent to study the cost accounting of single disease in public hospitals.This paper draws on the relevant theory of activity-based costing,and systematically studies the application of activity-based costing in hospital single-species cost accounting.Based on the characteristics of hospital single disease cost,the necessity and feasibility of applying the activity-based costing method to the cost accounting of single disease in hospitals was demonstrated.On this basis,a single disease cost accounting model based on activity-based costing was constructed.According to the characteristics of hospital disease resource consumption,the cost of departmental disease was combined with the operating cost to design a single disease cost accounting process."Products",each medical service project as a "processing operation" in the "production" process.The resources consumed by the disease are divided into direct trace cost and project cost.According to the definition of the project,the project is divided into different operations,and the resources that cannot be directly included in the project cost are allocated according to the “work-project-sickness” according to the cost driver.On the basis of theoretical design,this paper selects the cost accounting application of gallbladder stone disease in Z hospital of a top three general hospital in Shandong Province.Based on the clinical path of gallstone disease,according to the accounting process of “job-project-sickness”,The cost of gallstone disease in the clinical path of Z hospital was calculated,and the feasibility of the hospital single disease cost accounting model based on activity-based costing was verified.Through the accounting and analysis of the cost of gallstone disease in Z hospital,it is found that Z hospital has problems of high cost and low efficiency in the hospital nursing of the disease.It is recommended that Z hospital further strengthen the cost control and performance management of the hospital nursing link.