Study On Cost Accounting Of Public Z Hospital Based On ABC

In recent years,the accelerated and deepening reform of the medical and health industry has positively affected the market process of the medical industry,which has caused the competition pressure of the industry and non-industry in public hospitals in China.At present,because public hospitals set the price of medical service in accordance with the national price standard,the number of patients cannot be increased greatly in a short time,so the medical income will not be greatly improved.Therefore,public hospitals will choose a cost accounting management method which is both scientific and reasonable and has a positive impact on hospitals as the key to operation management.In 2012,the new hospital financial system was introduced and operated nationwide.The system has perfected the theory of hospital cost accounting and management,standardized the method of cost accounting,and improved the hospital’s cost management work to the scientific and reasonable direction.Hospital and public hospitals in our country at present,the public Z is widely used as traditional cost method in cost accounting and management,the cost calculation program is too simple,allocation of the cost of the single standard,cause each of the medical service cost data is not accurate,income affect staff performance,thus affecting their concentration provide service for patients with enthusiasm.At the same time,the hospital benefit is low and there is no problem.Therefore,we need to change the cost accounting method and discover the value of its application in the cost accounting of public hospitals to solve the above situation.This paper first on homework cost method and relevant theory,on the basis of public Z hospital cost management present situation as the object of discussion,explain the problems existing in the current cost accounting and analysis its reason.Second choose K Z hospital departments as homework cost method of accounting object,discuss its calculation results with the results of the calculation of the current cost differences,and analyzes why the homework cost method can better solve problems existing in the current cost management of Z hospital.Finally,according to the actual situation of Z hospital,some measures to be ensured in the process of accounting and management are carried out.