Based On TDABC’s Cost Accounting And Performance Management Research ——Take A Hospital Inspection Department As An Example

With the diversified development of the medical market,private hospitals are gradually emerging,which has certain advantages in self-pricing,thoughtful service,attracting talents,performance appraisal and so on,and the competition with public hospitals for medical resources is becoming more and more fierce.This is undoubtedly a huge challenge for public hospitals that have relied on limited financial assistance for many years to form a "drug-based medicine" situation.At the same time,many public hospitals in China still use the traditional cost method in cost accounting,resulting in the cost accounting results are not accurate enough,performance appraisal is not scientific enough to meet the requirements of cost refinement management under the situation of medical reform,so that the problem arising from the imperfect cost accounting system is more prominent.Under such circumstances,the implementation of cost-fine management in public hospitals is the trend,which is also an important choice to comply with the reform of China’s medical and health system.This paper first expounds the research status of domestic and foreign scholars on the cost accounting of medical projects,the operation cost method and the time-driven operation cost method,and makes the corresponding theoretical introduction,summarizes the advantages of time-driven operation cost method（Time-driven Activity-Based Costing,or TDABC）by comparison,and secondly,selects a public Triple-A hospital in D City as the research object,introduces the current situation and current problems of the hospital’s cost accounting.The feasibility and necessity of introducing time-driven operation cost method in this hospital are analyzed.Taking the inspection department of A hospital as an example,using the time-driven operation cost method for accounting and comparing with the current cost method,the method is analyzed again according to the calculation results on how to play a role in cost management and performance appraisal,which shows that the time-driven operation cost accounting method plays an important role in strengthening cost accounting and improving the hospital cost refinement ability.At the same time,the paper introduces the limitations in the practical application of time-driven operation method,and finally puts forward some substantive suggestions and hopes to provide some reference for the cost accounting and performance appraisal of other hospitals in the same industry.