The Research On Time-driven Activity-Based Costing Application Design In RM Hospital

The medical profession has always been the most concerned citizen of our country,in order to carry out medical service better,our country carries out the medical reform in an all-round way,it requires medical institutions to make reasonable price for service,the private hospitals have a price advantage to attract more patients and occupy the market at an alarming speed as well,squeeze the living space of public hospitals.Therefore,the public hospitals need to improve the cost accounting process,get reasonable pricing and strict cost control based on reliable cost data for changing situation as soon as possible.In recent years,activity-based costing has become the research focus of domestic scholars.However,the actual application of Activity-Based Costing has some problems,such as unreasonable allocation of auxiliary costs and low utilization of resources.Therefore,this paper selects a public hospital to conduct the accounting process design based on the time-driven activity costing,and obtains reasonable and reliable cost data.This article summarizes the research status of the ABC and the TDABC in theory and practice,compares ABC and TDABC and expounds the advantages of the time-driven activity-based costing method.It also analyzes the necessity and feasibility of applying time-driven activity-based costing in public hospitals.The article designs a new cost accounting process for RM hospital,the final results obtained were compared with the cost of old data.Finally,it is found that the time driven activity-based costing is more easy to operate,and the subsequent update is simple;The hospital also has the characteristics of the process subdivision and the distinct level of the operation center,which is suitable for the implementation of the time driven activity-based costing;According to data comparison,time driven activity-based costing can detect idle capacity and cost data is more real,which helps managers to control cost,and lay the foundation for reducing cost,reasonable pricing and providing quality medical services.This paper is based on the activity-based costing in the hospital at the present stage,designs a new accounting process for public hospitals based on the theory of time drivenactivity-based costing,the results obtained were compared with the use of activity-based costing data,finds that the defect of ABC,highlights the advantage of TDABC,provides a reference model for public hospitals on the cost accounting.