Application of Activity-Based Costing in Hospital Cost Management under the Reform of Medical Insurance Payment Mode
- VernacularTitle:医保付费方式变革下作业成本法用于医院成本管理的探索
- Author:
Zhaohua TANG
1
;
Yong XUE
1
;
Jie ZHU
1
Author Information
1. 南京市中医院财务处 江苏 南京 210000
- Publication Type:Journal Article
- Keywords:
medical insurance payment mode reform;
Activity-Based Costing;
hospital cost management
- From:
Chinese Health Economics
2024;43(12):110-114
- CountryChina
- Language:Chinese
-
Abstract:
Objective:To explore the application value of Activity-Based Costing (ABC) in hospital cost management under the reform of medical insurance payment mode. Methods:Hospital cost management scheme based on ABC was constructed. The application differences between traditional cost method and ABC were compared and analyzed to determine application advantages of ABC in hospital cost management compared with traditional costing method under the reform of medical insurance payment mode. Taking hospital cost management based on activity-based costing was proposed under the reform of medical insurance payment mode. Results:According to analysis,the cost by traditional costing method was 1731.8173 million yuan,and the cost by ABC was 1925.1388 million yuan,193.3215 million yuan more than that of the former,and the difference rate was 11.16％. The items that gave rise to the differences were mainly due to the fact that the cost of personnel and sanitary materials in the operation cost method were 54.371200 million yuan and 68.810200 million yuan more than the traditional cost method,and that fixed assets and depreciation,intangible assets and amortization,and utilities and property costs were 16.140600 million yuan and 24.217100 million yuan less than the traditional cost method. Conclusion:Compared with traditional costing method,application of ABC in hospital cost management under the reform of medical insurance payment mode is more advanced. It can comprehensively analyze cost compositions and benefits in different projects and medical services at the project level,and thus provide feasible reference basis for promoting hospital cost fine management scheme.
