Study On Cost Accounting Of Public Hospitals Under Time Driven Activity-based Costing

In recent years,with the deepening of China's medical reform,the era of using the profits of drugs to drive hospital income will no longer exist.At the same time,private hospitals are rapidly occupying the medical market with better service attitude and lower price.In this context,public hospitals urgently need to strengthen the accounting and management of medical costs,and use reliable cost data to control hospital costs.Obviously,the current cost accounting methods can not meet the actual needs.Therefore,in order to inject vitality into the cost management of public hospitals,we must explore new accounting methods.Time driven activity-based costing(TDABC)is an advanced cost management method.It takes time as the driver,establishes the time equation,apportions the project cost reasonably,provides the real and reliable cost accounting results for the hospital managers,and conforms to the requirements of public hospital cost accounting in China.Based on the literature research,this paper combs the literature about time driven activity-based costing at home and abroad,summarizes and analyzes the current situation of the theoretical research and practical application of TDABC,and finds that TDABC is a cost accounting method for the collection and distribution of indirect costs of enterprises based on time.If it is applied in public hospitals,it can not only overcome the defects of unreasonable allocation of indirect costs in traditional cost accounting methods,but also find the idle capacity of hospitals.This paper focuses on the case study,analyzes the current cost accounting methods of Huai'an hospital,and considers that the current cost accounting methods are not comprehensive and thorough enough,the apportionment basis and calculation method are not reasonable,and can not accurately reflect the actual cost information of the hospital.Therefore,this paper takes the ultrasound department of Huai'an hospital as the target department,constructs the TDABC application system,calculates and analyzes the cost data of medical projects in September.It is found that TDABC can find idle capacity,the calculated data is more accurate,and it is conducive to the reasonable pricing of future medical projects.In the end,in order to ensure the better application of TDABC in public hospitals,the paper puts forward some safeguard measures,such as strengthening the cost awareness of employees,improving the introduction of cost management talents and so on.