按病种分值付费的医院成本管理探讨

Research on Cost Management of Hospitals under Background of DIP

随着按病种分值付费等医保支付方式改革的不断深入,成本管理成为现代医院运营管理的重要内容,医院开始对成本进行全面分析和控制,旨在降低运营成本的基础上进一步提高医疗服务质量和服务效率。本文基于按病种分值付费背景下,深入剖析医院成本管理的现状,采用业财融合管理模式,经过合理编制预算、精确成本核算、强化成本控制、完善绩效管理、建设信息化平台等措施构建成本全过程精细化管理路径,以期为医院高质量发展提供借鉴。

With the deepening of the reform of medical insurance payment methods, such as diagnosis-intervention packet, cost management has become an important part of modern hospital operation management. Hospitals have begun to comprehensively analyze and control costs, aiming at further improving the quality and efficiency of medical services on the basis of reducing operating costs. Based on the background of diagnosis-intervention packet, this paper deeply analyzed the current situation of hospital cost management, adopted the management mode of integrating industry and finance, and constructed a refined management path of the whole cost process through reasonable budgeting, accurate cost accounting, strengthening cost control, improving performance management and building an information platform, so as to provide reference for the high-quality development of hospitals.