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中医医院的病种成本核算的研究

Study on cost accounting of disease entities in traditional Chinese medicine hospital
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摘要 DRG与DIP医保支付制度改革“紧锣密鼓”,算清病种成本为成本管控赋能,成为医院精细化管理的重要内容,中医医院基于DRG、DIP分组形成的病种组成本核算及应用方面开展的相对较少。通过分析研究目前病种成本核算方法的优缺点,提出了基于“综合指数法”的病种成本核算方法,探索其在中医医院的应用价值,希望能够为中医医院的精益运营提供帮助。 The reform of DRG and DIP medicare payment system is intensive,and disease entities cost accounting energizes costcontrol,which becomes an important part of hospital fine management.Cost accounting of disease groups formed based on DRG and DIP,as well as its application is carried out relatively rare in traditional Chinese medicine hospitals.Based on the analysis of the advantages anddisadvantages of the current disease cost accounting methods,a disease group cost accounting method based on“comprehensive indexmethod”is proposed,whose application value is explored in traditional Chinese medicine hospitals,hoping to provide help for the leanoperation of traditional Chinese medicine hospitals.
作者 张新苹 黄文君 戴佳明 ZHANG Xinping;HUANG Wenjun;DAI Jiaming(Development Center,Shanghai Shenkang Hospital,Shanghai 20041,China;Shuguang Hospital Affiliated to Shanghai University of Traditional Chinese Medicine,Shanghai 200021,China)
出处 《上海中医药大学学报》 CAS 2022年第S01期268-271,共4页 Academic Journal of Shanghai University of Traditional Chinese Medicine
基金 上海申康医院发展中心课题(2020-SKMR-38)
关键词 医院精细化管理 病种成本核算 综合指数法 hospital fine management disease entities cost accounting comprehensive index method
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