Research On The Application Of Activity-Based Costing In Cost Accounting Of ZX Hospital

The reform of the national medical system has had the greatest impact on public hospitals in recent years.The drug surcharge in China has been abolished since the 12th Five Year Plan,and the national basic medical and health system has been improved after the 13th Five Year Plan.One of the requirements proposed by the 19th National Congress to promote the reform of the medical system is to promote the reform of medical and health institutions.Public hospitals in China need to carry out self reform in response to current policies,competitive environment,and internal conditions.Public hospitals in China have been operating in a high consumption and high investment manner for a long time,without paying attention to cost management,resulting in serious waste of medical resources and difficulty in improving service levels.Currently,most municipal public hospitals in China generally use traditional simple and rough cost accounting methods for cost accounting,lacking detailed basis,which leads to hospitals being unable to accurately obtain information on costs incurred and affects the efficiency of hospital cost management.This is also one of the reasons for the low efficiency of hospital cost management.The application of activity-based costing can make hospital cost accounting more precise,make financial data more accurate,and help hospitals carry out cost related management and control work.The activity-based costing method has been used to study the cost accounting reform of public hospitals,and the conclusions drawn can provide inspiration for China’s medical cost accounting reform.The research object selected in this thesis is the municipal public hospital ZX Hospital,which has reached the accounting level of most domestic public hospitals.Furthermore,the cost accounting methods and models currently used by ZX Public Hospital are analyzed,and the activity-based costing method is introduced to change the cost accounting.Comparing the results of traditional cost accounting methods with activity-based costing methods,the conclusion is that activity-based costing can improve the accuracy and precision of cost information,provide strong support for hospital managers in cost management,and also promote the application of activity-based costing in domestic public hospitals,thus providing reference for subsequent cost management.