Research Oh The Application Of Activity-based Costing In Medical Treatment Item Costs Accounting For ZJ State Hospital

The medical system in China has been deepening and reforming in recent years and puts more competition pressure on the state hospitals.Under such a circumstance,the only way for hospitals to top others is to save costs and to create more benefits with limited resources.At present,the state hospitals apply mainly traditional cost counting method which is simpler and easier to operate but less accurate,and the cost allocation is unreasonable,thus it cannot meet the current requirements of hospital cost management.For state hospitals,under the double pressures of improving their economic efficiency and social benefits and improving the transparency of projects costs in order to alleviate the contradiction between doctors and patients,the needs of adopting accurate medical project cost accounting method is increasing,especially the cost accounting of large-scale inspection items.The article researches hospitals’ cost accounting and management of medical projects documents,combined with field investigation and comparative analysis.It analyzes the present situation of medical project cost accounting and the improvement demand of ZJ hospital,and introduces the activities-based cost method.The paper,taking the CT room of ZJ hospital as the research target,reveals the problems of traditional cost accounting method and management,designs the application flow of activities-based cost method,carries out specific accounting analysis.and at last,by comparing the differences between traditional cost accounting and activities-based cost method in ZJ hospital CT room,it draws the conclusion that the activities-based management can better meet the refined cost accounting requirements of the hospitals,patients and related departments.Finally,the paper puts forward the center and safeguard measures in the application of activities-based costing method.This paper adopts traditional costing and activity-based costing to conduct cost accounting of CT project,and draws a conclusion that:1.As the traditional method is relatively simple,there is a difference between the result and the reality,affecting the authenticity of the cost of medical projects.2.Activity-based costing records and calculate information from a objective perspective.The reason for the difference in the results is mainly due to the division of activities and resource motivation selection,so that there won’t be man-made influence on the total cost pool.Therefore,activity-based costing will guarantee the final accounting results,is beneficial to carry out management,and conduct horizontal comparison of important activities,value-added activities and activities among hospitals.3.Activity-based costing is more suited for the current situation that hospitals encounter,conforms to the current medical market development requirement,enhances the overall management to a large extent,and improves the operating efficiency and market competitiveness of China’s hospitals.