Application Of TDABC In Cost Management Of Laboratory Department Of A Hospital

In recent years,with the continuous development of medical subjects in China,the competition among hospitals is increasing under the medical reform policy,and the traditional cost accounting methods can not meet the requirements of hospital management nowadays.If hospitals want to meet the needs of today’s market,then we must further strengthen the fine management of department cost.In the process of hospital management,medical technology departments play an increasingly important auxiliary role.On the one hand,it can help doctors diagnose the development of the disease,on the other hand,for some special diseases can precisely locate the location of the disease.In recent years,due to the hospital for the medical technology personnel continued to expand recruitment,this department of Medical Technology Cost Management put forward higher requirements.As an independent medical and technical department,the laboratory plays an indispensable role in the prevention,diagnosis and treatment of diseases in the process of physical examination,people pay more and more attention to health examination,and the scope of laboratory specialty is expanding.The increase of laboratory instruments and the extensive use of specialized reagents have greatly increased the cost of laboratory tests.If the laboratory section wants to effectively control the consumption of departments,it is necessary to find out the cost drivers of the corresponding medical items in a specific time,and reagent managers should reasonably divide the work to reduce the unnecessary labor consumption,thus improving the quality of inspection and reducing idle production capacity,and as far as possible to obtain the greatest social and economic benefits.Based on the theory of cost management,principal-agent theory and Information asymmetry theory,combined with the related research on hospital cost management at home and abroad,taking a hospital laboratory as an example,TDABC(Time-Driven Activity-Based Costing)was introduced to design the cost application,and a hospital and the implementation of ABC(Activity-Based Costing)in the relevant medical project cost accounting for Comparative Analysis.The specific contents of the article are as follows: Chapter one summarizes the domestic and foreign scholars’ research status,relevant literature,research ideas and methods of ABC and TDABC;Chapter Two defines the concepts of ABC and TDABC,the basic parameters of TDABC are expounded on the basis of relative theory.The third chapter introduces the General Situation of a hospital and laboratory,and analyzes the current situation of cost management and the related problems such as incomplete acquisition of cost information,unreasonable allocation of cost and pricing of medical items.The Fourth Chapter elaborates the necessity and feasibility of cost accounting based on TDABC,and analyzes the application design flow of TDABC in laboratory.Chapter V is based on a hospital ABC and TDABC laboratory cost management application design comparative analysis of the expected results,as well as the advantages of TDABC in the hospital and security measures.Through the methods of Case Analysis,Literature Analysis and field investigation,this paper calculates the cost of the related medical service items of the laboratory department of a hospital based on the TDABC cost method,and probes into the factors that affect the cost of the Department of a hospital,to find out the methods to improve the resource productivity of a hospital,and to evaluate and analyze the related methods of cost management of a hospital and their application effect,so as to enrich the methods of cost management of a hospital and provide effective methods for other hospitals.