按病种付费背景下XH医院病种成本核算与成本管控实践

XH Hospital’s disease cost accounting and cost control practice under the background of disease-based payment

医保支付方式改革的深入推进对公立医院管理和运营提出了更高要求。XH医院通过自下而上法,以2018年出院患者病例为数据来源,从医疗服务项目成本、材料成本、药品成本3方面测算病种成本。结果显示,在按病种付费制度下,多数病种收入低于成本。以XH医院单侧甲状腺全切除术为例,分析病种成本控制实践探索与成效,为公立医院更好开展病种成本核算提供参考。

The further reform of medical insurance payment mode has put forward higher requirements for the management and operation of public hospitals.Through the bottom-up costing method,XH Hospital calculates the cost of diseases from the aspects of medical service item cost,material cost and drug cost by taking the cases of discharged patients in 2018 as the data source.The results show that under the pay-per-disease system,the income of most diseases is lower than the cost.Taking unilateral total thyroidectomy in XH Hospital as an example,this paper analyzes the exploration and effect of disease cost control practice,and provides reference for better disease cost accounting in public hospitals.