Research On Cost Accounting Of T Hospital Based On Activity-Based Costing

Activity-based costing（ABC）is developed against the background of the change of cost structure caused by the widespread application of automated and intelligent production technology in manufacturing enterprises,which increases the proportion of indirect cost of products and reduces the direct labor cost.It aims at the disadvantage of traditional costing method that distributes indirect cost according to a single standard and distorts the cost of products.Activity-based costing（ABC）takes activity as the center,gathers resources into cost,distributes indirect costs to final products accurately and reasonably.Through the refined division of operation process,the ABC aims to optimize value-added activities,eliminate non-value-added activities and try to provide more accurate and useful product cost information for enterprise management and strategic decision-making.After years of practical research,the application of Activity-Based Costing in manufacturing industry has been popularized.Non-manufacturing industries such as finance,railway transportation,government and institutions are also trying to use the advanced management concept of activity-based costing for cost control.It has been proved that activity-based costing has its unique advantages in enterprise cost control.Beginning in the early 1990 s,western scholars began to explore the possibility of introducing Activity-Based Costing into the medical and health industry,and tried to establish a hospital activity-based costing model.At present,most public hospitals in our country carry out cost accounting according to the Hospital Accounting System.Based on the assumption that "business volume is the only factor affecting cost",a cost accounting model of public hospitals in our country is established.Traditional cost accounting methods are considered from the macro perspective of the whole hospital,and can not be refined to every department or even every kind of hospital.Business leads to the fact that the results of cost accounting can not accurately reflect the real cost consumption of public hospitals.The distortion of cost information makes the labor value of medical and nursing workers unable to truly reflect.Hospitals also enter the bottleneck stage of high cost and low benefit.Therefore,in view of the above problems,public hospitals have to explore a more scientific and rational hospital cost accounting method andcost management model,in order to control medical costs reasonably and reduce patients’ medical expenditure for the purpose of providing more accurate quality services for patients.Combining with the basic theory of activity-based costing and hospital cost management,this paper firstly makes an in-depth analysis of the significance of Applying Activity-based Costing in hospital cost management,and elaborates on the specific implementation steps of hospital activity-based costing.Secondly,the color Doppler Room of T Hospital is selected as the case study object.The medical project cost of color Doppler Room is calculated in two ways,and the specific accounting steps and results under the two accounting methods are analyzed.The comparison results reflect the advantages of cost management by using activity-based costing method in hospitals.Finally,from the comparison of T hospital’s accounting,the enlightenment and suggestions of implementing activity-based cost management in hospitals are drawn.