A Research For The H Public Hospital Based On Activity-Based Costing

With the deepening of the reform of the medical and health system,the marketization of the medical and health services industry is getting deeper,and the competition faced by public hospitals is becoming fiercer.Strengthening cost accounting management has become the focus of hospital research and work.The traditional cost accounting methods currently used by public hospitals in China are not elaborate enough to meet the current hospital cost management requirements.Therefore,a new cost management model to adapt to the new situation faced by the current hospital management is essential.As an advanced cost management method,activity-based costing(ABC)is first applied to manufacturing industry.Compared with traditional cost accounting methods,ABC shows a crowd of advantages in enterprise cost management.However,ABC is seldom used in hospital cost management.In this paper,a series of methods,including literature collection,field investigation and case comparative analysis,were used to analyze and study the existing investigation.These methods were based on the results of field investigation in hospitals,ABC and hospital cost management theory.Firstly,the basic concept of hospital cost management was introduced,and the current situation and existing problems of hospital cost management were analyzed.Secondly,the emergence,development,basic principles and key concepts of ABC were introduced.Thirdly,the necessity and feasibility of applying ABC to hospital cost management were put forward,and the specific process and steps of implementing ABC in hospital were formulated.Then,the basic situation of H hospital and the current cost management mode were introduced.The ultrasound department of H hospital was chosen as the research object to construct the ABC accounting model.All the calculation steps of the ABC method were shown and the cost of medical service inspection items in the ultrasound department was calculated.The results of accounting were compared with those of traditional methods,indicating the advantages of applying ABC to cost management in hospitals.Finally,according to the actual situation of the hospital,some suggestions in the process of implementing ABC management in the hospital were put forward.The ABC management model was considered more suitable for the current situation facing hospitals.Hospitals with the implementation conditions of the ABC method can adopt the ABC method for cost management to improve the level of hospital cost accounting and management,their operational efficiency and market competitiveness.