摘要
上海某三甲医院探索开展了基于DRG的医院病种成本核算实践,其主要步骤和方法包括:按照DRG分组规则划分病种组,利用病案首页费用信息确定服务单元,结合成本动因测算各服务单元的成本费用率,根据各单元发生费用和成本费用率计算各病种组的平均成本。同时,利用病种成本核算结果数据,开展了病种收益情况和成本结构分析,不同科室、不同难度系数病种成本和收益分析,为医院内部运行管理提供了重要参考。
Atertiary A hospital in Shanghai explored to develop disease cost accounting practice based on DRG.The main steps and methods included dividing the disease groups according to the classification rules of DRG,using the cost information in the front sheets of medical records to identify the service units,calculating the cost-to-charge ratio of each service unit according to the cost driver,and then calculating the average cost of each disease group based on the cost of each service unit and its cost-to-charge ratio.Through using the disease cost accounting results data,the hospital carried out analysis on the structures and earnings of all disease groups,as well as their cost and benefit analysis of different departments and different coefficients,to provide important reference for the internal operation management of the hospital.
出处
《中国医院管理》
北大核心
2019年第8期54-56,共3页
Chinese Hospital Management
基金
上海申康医院发展中心委托课题
