An Applied Research Of Activity-based Costing In Medical Treatment Item Costs Accounting For XX Hospital

Along with the further promotion of the medical reform, as an important memberof medical service market, the hospital have to adapt to great changes of the operatingenvironment, the mode of management and the internal business process. This is alsoa great challenge to hospital’s costing system. At present, most hospitals have just oneor two costing gradation, also their cost allocation usually adopt single standard. Itnot only severely affected the accuracy of hospital’s costing work and theeffectiveness of the cost management, but also run against the policy setting aboutmedical pricing mechanism and financial compensation. Therefore, establishing aneffective costing system to improve the hospital’s management level is a seriousproblem to be solved. Combining the ABC with the medical treatment item’s costingsystem, will do good to detailing the hospital’s cost accounting level, to accuratelyreflect the cost of health care programs, to provide decision-making basis forhospitals and the administrative government.This paper is divided into five chapters, first is divided into two phases tointroduce the present research situation of the medical treatment item’s costing,including scholars both at home and abroad. Then we stated related concepts aboutABC and medical treatment item’s costing. Based on this, pointed out that theapplication of activity-based in hospital project’s cost accounting is reasonable andfeasible. Then we discussed the path to realize this scheme. Next, give XX hospital asan example, aiming at the existing problems in cost accounting, designed a projectcost accounting mode under the activity-based costing method. We selected theultrasonic department for the representative to verify this method. Finally, putforward that we should perfect hospital’s human resource rules and the structure oforganization rules, detail business accounting rules, information transform rules, toensure this scheme’s Implementation go smoothly.This paper attempts to put activity-based costing theory into the use of the actualcost accounting of the hospital, we chosen more detailed levels, and pointed out thatscheme is scientific and feasible. It is also can provide the certain value for theimproving of the hospital’s management.