Research On The Application Of TDABC In Cost Management Of Z Public Hospitals

In order to benefit everyone with high-quality medical and health services,the Chinese government has always regarded the promotion of the new medical reform policy as a major focus of its work.The new medical reform not only banned the income brought to the hospital by the addition of original drugs,but also required reasonable pricing of medical services,making the revenue and expenditure of most public hospitals in a dilemma.Public hospitals with originally complicated structures have no advantage in cost management,while the relatively mature market management system of private hospitals has a better cost management model,and has seized part of the medical market with a lower price advantage.Facing the current environment of internal and external problems,public hospitals urgently need a new cost management model to improve the hospital’s cost accounting methods and chaotic cost management status.The time-of-day operation cost revision and supplement of many problems such as the mechanization of indirect cost allocation,unreasonable resource allocation,and no idle cost management in the operation cost method are the research hotspots of domestic scholars in cost management in recent years.This article selects Z public hospitals as the research object,uses the time-estimated operation cost method to calculate the cost of medical service projects,provides effective cost data for hospital cost management and explores a cost management model that is conducive to hospital development.On the basis of consulting a large number of domestic and foreign scholars’ relevant literature on the application of the operation cost method and the estimated time operation cost method in theory and practice,a comprehensive comparative analysis of the operation cost method and the estimated time operation cost method in the accounting process is carried out.Finally,the time-based operation cost method has an advantage in operation steps and maintenance costs.Then from the perspective of public hospitals ’own situation and development needs,the necessity and feasibility of public hospitals’ use of time-based operation cost method for cost management are expounded.And according to the characteristics of medical services,design the corresponding cost accounting process.In this paper,the ultrasound diagnosis room of Z public hospital is selected as the accounting unit,and the cost of each medical item in the department is calculated according to the time-based operation cost method.Finally,the cost data under two different cost methods are compared and analyzed.It is found that the medical service project has distinct characteristics such as clear operation process and powerful hardware equipment,which provides technical support for the calculation of the timeof-day operation cost method.Through comparative analysis of production capacity data,the time-estimated operation cost method can provide data for the department’s idle production capacity,which is conducive to the resource allocation of the department,provides managers with accurate data on cost control,and provides a theoretical basis for the reasonable pricing of medical services.Therefore,the timeestimated operation cost method can provide a new accounting model for public hospitals in cost management.