摘要
随着医保DRG与DIP支付制度改革的深入,医院开展DRG与DIP及病种成本核算,推动医院从粗放式增收驱动发展模式,向精细化成本管控增效高质量发展模式转型。文章针对医院病种成本、DIP成本和DRG成本,采取综合指数法,按照“药耗成本、直接成本、医疗业务成本和医疗全成本”核算,开展“边际贡献、直接贡献、毛贡献、净贡献”绩效分析,满足对内和对外成本核算与管控的需求,以达到为内部成本控制提供信息、为医院与医保协商谈判提供数据支持、为医疗服务合理定价及DRG与DIP支付提供参考、为绩效评价提供保障等目的。
With the further reforms of DRG and DIP payment system,DRG and DIP and disease/groups cost accounting are carried out in hospitals to promote the transition from extensive revenue-driven development model to high-quality development model with a fine cost control and efficiency enhancement.According to the cost of medicine consumption,direct cost,medical service cost and total medical cost,a comprehensive index method is adopted to calculate the cost of diseases,DIP cost and DRG cost,perform“marginal contribution,direct contribution,gross contribution,net contribution”performance analysis to meet the needs of internal and external cost accounting and control,so as to provide information for internal cost control,data support for negotiation between hospital and Medicare administrations,reference for reasonable pricing of medical service and payment of DRG and DIP,and guarantee for performance evaluation.
作者
秦永方
张新苹
韩冬青
QIN Yongfang;ZHANG Xinping;HAN Dongqing(Beijing Yu Fang yi Guan Administration center,Beijing 100000,China;不详)
出处
《现代医院》
2021年第8期1197-1201,共5页
Modern Hospitals
基金
广东省卫生经济学会课题(2020-WJMZ-43)
2020年上海申康医院发展中心课题(2020-SKMR-38)。
