Study On Construction And Application Of Cost Accounting System Of Medical Project In N Hospital

Since the new health care reform,China has also made many demands on cost accounting in public hospitals,and in March 2012,during the Twelfth Five-Year Plan,the State Council put forward suggestions on the health care reform:Eliminate the drug markup.The sources of revenue for public hospitals was reduced from three channels(medical treatment project revenue,drug markup revenue and government subsidies to two channels,with a significant drop in profits;on June 10,2019,the National Health Commission of the PRC and other 10 departments jointly put forward opinions,deepen the reforms to streamline administration,delegate powers and improve regulation,encouraged social medical sectors to run medical institutions,strengthened the policy regulation,and the epidemic of COVID-19 in 2020 also exposed the problem of resource utilization in large hospitals,joint reformation for public health services,medical insurance and medical production-circulation,two-way referral has become a trend,the competition of medical industry will be more intense;in November 2019,the State Council issued the task of deepening medical reform,improving the system of medical insurance payment,centralizing drug procurement,adjusting price of medical treatment project have brought great challenges to the development of public hospitals.In this policy environment,how to optimize the cost-accounting model of China`s public hospitals and how to use cost-accounting to provide reference data for the government to set the price of medical items has become an important issue.The research on hospital cost accounting,China’s research is still in the exploration stage,domestic scholars have introduced the operating cost method,but the inherent defects of the operating cost method is inflexible and the high implementing cost.The exploration of cost accounting mode in public hospitals is also in its initial stage,cost control are not comprehensive in most hospitals,many public hospitals’ cost accounting is only at the level of departmental costs,costing management is fragmented and incomplete,the effect of management measures is limited,and the public hospitals has done little more than deal with indirect costs.In fact,if the actual cost of resources consumed in the service is reasonably measured and the actual cost is allocated to the health care services,it is important to reduce the price of the health treatment and save the government expenditure.Based on this,this thesis establishes a medical project costing-accountingmodel using the time-driven activity-based costing(TDABC),and analyzes the application of the cost-accounting model using the medical project of CT&MRI department of N hospital as an example.Firstly,the background and significance of the selected topic are elaborated,and relevant research results and literature on hospital cost-accounting and TDABC are reviewed;secondly,relevant concepts are introduced,including the principles,advantages and disadvantages of ABC and TDABC,the necessity of choosing TDABC,and the concepts of hospital costing and medical project costing;then,the basic situation and problems of N hospitals are introduced,and the necessity and feasibility of improving medical project cost-accounting in N hospitals are analyzed,and the model of TDABC is established according to the general accounting steps of TDABC,and the application of CT&MRI project in real cases hospitals is analyzed and its application effect is analyzed.The study is concluded with a summary of the findings and takeaways.In this thesis,the TDABC is used to construct the system of medical project costing and apply it to the medical project of CT&MRI department of N hospital.Through this research and analysis,it is found that the TDABC can bring more accurate and detailed cost information to the hospitals,better improve the system of hospitals’ costing,let the hospitals do a better job of cost control and divide medical costs more rationally,thus providing direction for the hospitals’ business decision,providing more accurate reference for the government’s pricing of medical projects,improving the hospitals’ service quality and strengthening the competitiveness of the hospital.