Research On ERP-based Medical Cost Accounting

With the development of science and technology,health care section has become a industry with hign investment and hign consumption,which is a new problem for the whole society.How to control medical cost and decrease the rising speed of medical cost becomes the focus of medical economic reseracher and hospital manager.Medical cost accounting is one of them.Medical costing accounting includes collection of original data, distingushment of cost center and way of allocation.It should take all the revenue and cost of the hospital into consideration.As long as it is designed based on information system,all the original data can be collected correctly.And the cost data can be the same with the financial data.With information system,some complex operation which can not be finished manually can be fulfilled.This thesis will focus on establishing hospital cost accounting mode and operation.It will put forward a practical solution based on the former reserach.In this thesis,hospital cost accounting is based on activity-based accounting, which include selection of activity center,activity driver,cost collection and allocation.As ERP has been used in cost management,and it has something in common with ABC,the thesis put foward ERP based medical cost accounting with the operaiton process.Then,the thesis gives an implementation example of ERP based cost accounting in some hospital and the achievement with the system,which can help prove the effect of the model.Finally,the thesis provides some thoughts on the directions of further research.