Research On The Application Of Time-driven Activity Costing In Cost Accounting And Management Of F Hospital

With the deepening of the aging process of China's population,the phenomenon of medical insurance fund deficit is increasingly common.In addition,owing to difficulty and high cost of medical treatmentand poor experience of going to hospital,the conflict between doctors and patients intensifies.Against this background,the state issued a document in 2017,requiring the comprehensive implementation of multiple and complex medical insurance payment methods based on pay-per-disease so as to standardize medical service behaviors and finally achieve the purpose of cost control.With the continuous deepening of medical reform,the addition income of medicinal materials which accounts for half of the hospital's revenue has been cancelled successively,and the era of covering hospital expenses with medicine revenue has come to an end.The growth of hospital revenue is limited,while the rigid cost continues to increase.In this dilemma,strengthening cost control has become the best choice for hospitals to achieve benign development.At present,department-based cost accounting is not conducive to accurate cost control.Activity-based cost accounting of medical service projects become an effective means of fine management.Time-driven activity-based cost accounting has attracted extensive attention from academic circles because of its unique advantages in cost accounting.This paper introduces the research status through literature analysis as well as the related concepts of hospital cost management and activity-based costing accounting methods which are also the theoretical support of this paper.Besides,this paper analyzes the problems existing in the cost accounting of F hospital by means of questionnaire survey,conducts a reason analysis,and discusses the feasibility and necessity of implementing time-driven activity-based costing in F hospital on this basis.Combining with the accounting principle of time driven homework cost method,,this paper builds medical service cost accounting model in view of the F hospital radiology department actual situation and carries out medical procedure cost accounting respectively using Full cost method and Time-driven activity-based cost accounting.The two kinds of calculation results both show that the actual cost of the project is generally higher than the pricing and the cost is higher than time drive under traditional accounting methods under the Time-driven activity-based cost accounting.Through the analysis of the full text,the following conclusions are drawn: compared with the traditional cost accounting method,the time-driven activity-based costing method is more accurate and reasonable because it takes into account the existence of idle capacity.Time-driven activity-based costing(CABC)can improve service process and work efficiency by tracing resources back to specific activities and cost,which is conducive to accurate cost control.