病种成本核算模型构建与应用——基于改进成本收入比法

Construction and Application of Disease Cost Accounting Model——Based on Improved Cost-Income Ratio Method

依据公立医院成本核算规范及财务制度相关规定,运用文献分析法,在传统成本收入比法的基础上改进病房及手术室成本的核算方法,构建病种成本核算模型,并应用于批量病种成本核算中。结果显示,改进的成本收入比法可以更加快速、有效地核算病种成本,核算结果准确性较好,对推进医保支付方式改革具有重要作用,可以帮助医院实现多维度精细化管理。

According to the cost accounting norms and financial system of public hospitals,this study conducted literature review to improve the cost accounting method of the ward and operating room on the basis of the traditional cost-income ratio method.We built the disease cost accounting model and applied it to batches disease cost accounting.The results showed that the improved cost-income ratio method could calculate the cost of diseases more quickly and effectively,and the accuracy of the calculation results was better.Such method played an important role in promoting the reform of medical insurance payment methods and could help hospitals achieve multi-dimensional and refined management.