Research On Optimal Design Of Cost Accounting For Medical Service Projects In Public Hospitals

In order to meet the refined cost management of hospitals,in November 2021,The State Council issued Specific Guidelines on Cost Accounting of Public Institutions--Public Hospitals,proposing that public hospitals should conduct cost accounting to meet the needs of internal and external management and improve the operation efficiency of hospitals.At present,most of our public hospitals use departments as the object of cost accounting for cost management,and the cost accounting for medical service projects has not been fully applied in the cost management of public hospitals,and the project cost accounting mode is still simple and crude traditional mode,resulting in the cost accounting cannot reflect the real consumption of hospital resources by medical projects.This not only hinders the hospital management to control hospital costs,but also fails to meet the requirements of high quality development of hospitals.Therefore,in order to strengthen the cost accounting of hospital medical service projects,hospitals should introduce activity-based costing and actively explore the specific application of activity-based costing in project cost accounting,so as to improve the accuracy of cost analysis of hospital medical service projects and gain a comprehensive insight into the overall operating costs of hospitals,so as to meet the requirements of hospital refined cost management.In this paper,the medical service project of the ultrasound department of H public Hospital is selected for cost accounting and optimization design research.Activity-based costing method is used to improve the accuracy of indirect cost allocation in the process of cost accounting,so as to provide hospital managers with more real and detailed cost data and make up for the deficiencies of traditional cost accounting methods and large information errors.This paper takes cost management theory,performance management theory and principal-agent theory as the theoretical basis,literature research method,case analysis method and field interview method as the research methods.First of all,it defines related concepts such as hospital medical service project cost accounting and activity-based costing,and expounds the basic process of activity-based costing in project cost accounting to provide a theoretical basis for subsequent cases.Secondly,Public Hospital H is selected for the part of the case.The process and problems of the cost accounting of the medical service project of H hospital are learned through field investigation,and problems such as incomplete cost accounting content and inaccurate allocation of indirect expenses are found in the cost accounting of H public hospital project.The necessity and feasibility of the implementation of activity-based costing in the cost accounting of H hospital project are analyzed.Thirdly,this paper applies activity-based costing to the project cost accounting of ultrasound department of H Hospital.By comparing with traditional costing and combining with data,it elaborates the role of activity-based costing in cost management,and explains that activity-based costing plays an important role in improving hospital management level,optimizing hospital medical resource allocation and formulating reasonable medical service price.Finally,combined with the actual situation of H hospital,this paper proposes to establish and improve the cost accounting system,optimize the hospital information platform,improve the quality of personnel and other measures to ensure the smooth progress of activity-based costing in H hospital cost accounting.Through the research,the conclusions of this paper are as follows: After the application of activity-based costing in the cost accounting of the medical service project of H public hospital,it will help to improve the accuracy of the cost accounting of H public hospital.It is helpful for managers to strengthen the cost management of public hospitals;Help optimize the diagnosis and treatment process of medical programs;Activity-based costing information is helpful to improve the performance management system of hospital.