医院DRGs成本核算方法探析

Analysis of the Cost Accounting Method of DRGs in Hospitals

新医改的不断深化,进一步推进了医联体的发展速度,医疗机构也进入了高质量发展的机遇期。当前,医院药品加成下调,导致医院经济下行压力明显增大,造成医院“增收”短时难以见效。基于此,本文分别采用不同的DRGs成本核算方法对两家医院的运营管理情况进行分析,以供参考。

The constant deepening of the new medical reform has further promoted the speed of the development of medical association,and medical institutions have entered the time of opportunities for high-quality development.At present,the reduction of medicine markups in hospitals leads to the obvious increase of downward pressure on the economy of hospitals,making it difficult to achieve"increase revenues"of hospitals in the short-term.Based on this,this paper adopts different cost accounting methods of DRGs to analyze the operation and management of the two hospitals for reference.