Research On Application Of Cost Accounting Based On TDABC

Limited by the high requirements of infrastructure investment,cost management has become a key element in the construction and operation of medical institutions,but the traditional cost accounting methods currently used by most medical institutions can not meet the needs of modern management.In recent years,the domestic ophthalmic medical market has gradually developed and matured.The number of myopia laser surgery tends to increase every year,and the competition in the industry is becoming increasingly fierce.The external environment pressure forces the ophthalmic clinic to put forward the iterative demand for internal cost accounting and management.Time-driven activity-based costing(TDABC),as one of the more advanced modern cost accounting methods,is an improved method of Activity-based Cost(ABC),which allocates costs through time drivers.It can not only greatly save the implementation cost and partly avoid the defects of ABC,but also provide effective guarantee for the improvement of enterprise cost control ability.In this paper,the application of TDABC in ophthalmic clinic will broaden the application research scope,and also have certain reference significance for the cost accounting and control of similar business entities.This paper first reviews the related literature of TDABC,explains the reasons why it is chosen as the accounting method of ophthalmic outpatient department,and then constructs the application framework based on TDABC theory.In the case study,this paper selects a small ophthalmic clinic as the research object,and applies the framework to the adult myopia laser correction surgery business of the ophthalmic clinic,and reconstructs its cost accounting.Finally,by comparing the existing cost accounting methods and the application results of TDABC,the advantage of TDABC in promoting the cost accounting and control of ophthalmic outpatient department is verified.The conclusion of this paper is as follows:TDABC can reflect the cost information more effectively than the traditional cost method,and can provide the basis for the rational allocation of resources and the improvement of business process in ophthalmic clinic.