A Study On JW Hospital Cost Management Based On Activity-Based Costing

In recent years,the reform of medical system in China has been continuously improved,and hospitals are facing the external development pressure of the state to cancel the drug addition and the external competition pressure of a large number of hospitals entering the medical field.In this internal and external environment,hospitals gradually realize that we should carry out fine cost management to control service costs and ensure hospital efficiency.Therefore,how to ensure the lasting operation of hospitals in the increasingly fierce market competition,hospitals should pay more attention to the control of hospital costs in addition to increasing revenue.At present,most hospitals use traditional cost method to calculate hospital cost.This accounting method is simple and easy to understand,but the cost allocation is unreasonable,which can no longer meet the needs of hospital managers for cost management.Therefore,it is necessary to explore the method of accurate cost accounting to adapt to the current situation of hospitals,and to obtain cost advantages in the same industry through the cost management of hospitals themselves under the relatively limited resources.To ensure the sustainable development of the hospital itself.Activity-based costing(ABC)has been successfully applied to manufacturing industry and has been proved to be an advanced cost management method in practice.Activity-based costing focuses on the allocation of indirect costs,and the current hospital indirect cost allocation is based on the number of personnel,the number of patients,the number of areas and other standards,there is an uneven allocation of indirect costs,Activity-based costing to a certain extent to make up for the defects of the traditional cost method.On this basis,this paper,after fully combing and studying the relevant literature of activity-based costing,combined with domestic and foreign experts and scholars on the application of activity-based costing in hospital cost management related research results,taking JW hospital as the research object,through in-depth analysis of the current situation and problems and causes of JW hospital cost management,based on activity-based costing to optimize hospital cost management,including cost accounting optimization,cost budget optimization,cost control optimization and cost performance evaluation optimization.Finally,it puts forward the safeguard measures of implementing activity-based costing in JW hospitals.The optimization of hospital cost management through activity-based costing can help JW hospital managers to clarify the composition of medical service costs,take specific measures to reduce costs,and optimize the work flow of cost management to improve the level of JW hospital cost management.Enhance the competitive advantage of JW hospitals and promote the sustainable development of JW hospitals.