Research On The Application Of Activity-based Costing In Hospital Cost Management

In 2019,the State Council issued the key tasks of deepening the reform of the medical and health system in 2019,which pointed out that it is urgent to adjust the medical service prices of public hospitals and establish a good price system,"establish a national public hospital performance appraisal information system" and "improve the shortage drug monitoring and early warning mechanism".These policies further promote the reform process of public hospitals in China,and put forward very strict requirements for hospital cost management.However,in recent years,domestic public hospitals are facing severe challenges.For hospitals,the most important link in the operation process is to ensure the adequacy of funds.Therefore,cost management has become the focus of each hospital’s work.How to carry out scientific cost accounting has become an important topic of concern for each hospital,which is related to the maintenance of hospital balance of payments.The traditional hospital cost accounting gradually can not reach such a standard,so there is an urgent need for new accounting methods.This paper uses activity-based costing to calculate the cost of the hospital,trying to improve the cost accounting level of the hospital.Through the combination of quantitative and directional methods,comparative analysis,these methods carried out in-depth research on related topics.Finally,the author came to a conclusion that at present,public hospitals must start to use Activity-Based Costing in the accounting of the cost of providing medical services,which is most likely to be close to the real situation of resource consumption,At the same time,it can also help hospitals to make a more reasonable price list of medical service items.Based on this,this article takes the Radiology Department of H Hospital as the research object,and explores the application of activity-based costing in the hospital.First of all,the introduction explains the background and significance of the application of ABC in hospitals,as well as the current research status at home and abroad,and points out the value of this thesis.Secondly,it introduces the related concepts,hospital cost accounting,basic principles,calculation process and other theoretical concepts of activity-based costing to lay a theoretical foundation for the thesis.Thirdly,it introduces the current status of cost accounting in H Hospital,points out various problems and deficiencies in traditional cost accounting work,and then explains the necessity and feasibility of applying activity-based costing in H Hospital.Subsequently,the application of activity-based costing in H Hospital was analyzed,including department costaccounting,cost accounting,the selection of target departments,the determination of basic principles,operations and operations motivation,resource collection and allocation,etc.,hoping to get some enlightenment from it.Finally,it discusses the radiological application guarantee and effect of activity-based costing in H Hospital.It is believed that hospitals should improve their cost accounting system,create a dynamic medical information system,and train high-quality talents so as to achieve expectations.While applying effects,optimizing processes and preparing budgets reasonably,it provides a reference for the pricing of medical services and other departments.