医院成本核算在DRGs实施过程中的作用研究

Effects of hospital cost accounting in the process of DRGs

目的:探究DRGs支付方式下医院成本核算的方法与对策,并提出DRGs支付方式下医院成本管控的具体措施。方法:以医院成本核算系统中项目成本数据为基础,把为治疗同一病组所耗费的医疗项目成本、药品成本及单独收费卫生材料成本进行叠加,计算例均成本。结果:通过对疾病诊断相关分组下的成本核算方法进行研究,并对疾病相关诊断组的成本构成进行精细化分析,探索出标准化成本管控流程及动态平衡的医保支付机制。结论:DRGs支付方式下,医院应当更加强化成本核算和成本管控,从而进一步降低医疗服务成本、提高资源的利用率。

Objective:To explore the methods and countermeasures of hospital cost accounting under DRGs payment mode,and to put forward specific measures of hospital cost control under DRGs payment mode. Methods:The same DRGs in the front page of the medical record were classified and collected,and the cost of medical items,drugs and health materials charged separately for the treatment of a certain group were superimposed with the data of the hospital cost accounting system. And the average cost of each case was calculated. Results:The cost accounting method under the disease diagnosis group was studied,and the cost composition of the disease diagnosis group was analyzed,and the standardized cost control process and dynamic balanced medical insurance payment mechanism was explored. Conclusion:Under DRGs payment mode,the hospitals should strengthen cost accounting and cost control,so as to further reduce the cost of medical services and improve the utilization rate of resources.