Research On LFRM Hospital Medical Cost Accounting Based On Activity-based Costing

In 2012,with the comprehensive advancement of the new medical reform,the state's determination to manage the cost control of the medical industry has further shown.At present,most public hospitals in China are cost-accounting according to the new "Hospital Accounting System".This accounting method is relatively simple in operation,but there are cases where the accounting results cannot fully reflect the real cost.For LFRM hospitals,the defects in the cost management of public hospitals also exist.Therefore,it is necessary to explore a new science in the current situation facing the medical industry and the challenges faced by LFRM hospitals in cost accounting.A reasonable cost management model to deal with today's situation.Many foreign scholars have applied the activity-based costing method to the hospital field,established a hospital operation cost management model,and successfully applied it.In the course of practice,the basic theory and application theory have developed quite mature.This paper first introduces the research results and research status of the activity-based costing in the medical service industry at home and abroad,and then combs the concepts related to the operation cost accounting of hospital medical projects.On this basis,it is pointed out that the project costing of the hospital application operation cost method is Reasonable and feasible.Secondly,taking LFRM hospital as an example,this paper introduces the current situation of hospital cost management,the existing problems and the feasibility analysis of hospital cost management by using activity-based costing method,and puts forward the specific process of constructing hospital cost management system based on activity-based costing method.The hospital's ultrasound department is representative to verify the rationality and operability of the method in hospital project cost accounting.While optimizing the workflow of the ultrasound department,it also provides reference value for LFRM hospital in cost management and control..Finally,it proposes to improve the hospital's human resources and organizational structure,detailed accounting,and information transformation from the institutionalized level,and to escort the implementation of the operating cost method in hospital medical projects.