基于大数据的DRG成本核算管理体系建设研究 ——以青岛大学附属医院为例

Research on the Construction of DRG Cost Accounting Management System based on Big Data--Taking the Affiliated Hospital of Qingdao as an Example

以青岛大学附属医院为例,探讨基于大数据的DRG成本核算管理系统建设。其基本框架是:利用大数据整合HIS、人力资源、财务、物流、医疗等信息系统,以医院财务会计中的医疗活动费用为基础数据,科室成本核算为起点,作业成本法构建的医疗服务项目成本为基础微单元,叠加法构建的病例成本为支点,连接DRG分组器分组结果,构建DRG成本核算管理体系。这一体系涵盖所有DRG病组,能真实反映成本状况,为成本溯源、成本控制、积极应对支付制度改革提供有效支持。

Taking the Affiliated Hospital of Qingdao as an example,this paper discussed the construction of DRG cost accounting management system based on big data.Its basic framework is to use big data to integrate information systems such as HIS,human resources,finance,logistics,and medical care.Taking the medical activity expenses in the hospital's financial accounting as the basic data,department cost accounting as the starting point,and the medical service project cost constructed by the activity-based costing method as the basic micro-unit,this framework connect the grouping results of the DRG grouper to build a DRG cost accounting management system.This system covers all DRG disease groups,which can truly reflect the cost situation,and provide effective support for cost traceability,cost control,and active response to the reform of the payment system.