Cost Accountingand Application Of Activity-based Costing In CT Room Of A Hospital

In recent years,the state has strengthened the top-level design of the medical industry from the government level and continuously deepened the reform of the medical and health system,a large number of private hospitals have mushroomed.The medical industry and market dominated by public hospitals have also started fierce competition.Under great competitive pressure,saving operating costs has become an important issue for all hospitals.Research shows that the current cost accounting method in hospitals is too crude to adapt to the current rapidly changing competitive market.In order for a hospital to develop and have a foothold,it is necessary to improve the original cost accounting methods and seek new methods and ways to improve the core competitiveness of the hospital.Activity-based costing has achieved good results in manufacturing and other industries at present,but it is rarely used in medical and health industries.Therefore,this article takes the application of activity-based costing method in the cost accounting of CT room in a hospital as an example,hoping to open up new ideas of hospital cost accounting,make hospital cost accounting more scientific and reasonable,and thus improve the core competitiveness of the hospital.This article first summarizes the current research results of hospital cost accounting and activity-based costing at home and abroad,then introduces the current situation of a hospital cost accounting,and uses the current cost method to calculate the cost of medical items in CT room,finds out the problems existing in the current cost accounting method in CT room,and probes into the feasibility and necessity of implementing activity-based costing in hospital.At the same time,based on the reasons that CT room occupies a more important position in hospital medical services,cost data is easy to obtain completely,and the data that need to be shared twice in cost accounting of medical projects occupy a larger proportion,a hospital CT room is taken as the research object,a set of CT room operation cost accounting process is designed according to the actual situation of the hospital,and specific cost accounting processing is carried out to obtain the specific cost of the CT room medical projects,and the difference between the result and the result obtained from current cost accounting is analyzed,and the effect of operation cost method implementation is analyzed from the perspective of value-added analysis of CT room operation,the influence on government guidance price and hospital cost control,etc.Finally,according to the current development of the hospital,thearticle puts forward some safeguard measures for the implementation of activity-based costing.The main purpose of this article is to fully demonstrate the specific accounting process of activity-based costing through the implementation of activity-based costing in the CT room of a hospital,to reveal how activity-based costing can make up for the shortcomings of current cost accounting methods and how to meet the refined cost information needs of hospital cost information users,so as to inject new vitality into the hospital cost accounting system.The implementation of activity-based costing in hospital for project cost accounting can obtain more real and reliable cost data,and at the same time can help the hospital reduce repetitive or redundant operations,reduce cost consumption,improve service efficiency,and promote the healthy development of hospital cost accounting and management.