公立医院病种成本核算方法探究

Research on the Method of Cost Accounting of Diseases in Public Hospitals

公立医院进行精细化管理,需加强和完善成本核算,强化成本管理和控制。开展医疗服务项目成本、病种成本核算,可以促进医院合理控制医疗成本,优化医院资源配置,提高医院管理水平,为确定医保支付标准提供参考和依据。该研究以三级甲等专科医院A医院为研究对象,选取4个病种,分别用按医疗服务项目叠加法和费用成本转换法进行病种成本核算,并将两种核算方法进行比较分析,为公立医院进行病种成本核算提供参考。

Public hospitals need to strengthen and improve cost accounting and strengthen cost management and control for refined management.Carrying out cost accounting of medical service items and disease types can promote hospitals to reasonably control medical costs,optimize hospital resource allocation,improve hospital management,and provide reference and basis for determining medical insurance payment standards.In this study,A hospital,a tertiary grade A specialized hospital,was selected as the research object.Four types of diseases were selected,and the cost of the types of diseases were calculated by the method of medical service item superposition and the cost-to-cost conversion method,and the two accounting methods were compared and analyzed,providing a reference for public hospitals to calculate the cost of disease types.