基于成本费用率的病种成本核算方法在医疗机构内部运营管理中的应用  

Study on the application of DRGs cost accounting method based on CCR in the internal operation and management of medical institutions

作　　者：刘雅娟 LIU Yajuan(Shanghai Shenkang Hospital Development Center,No.2,Kangding Road,Jing'an District,Shanghai,200041,PRC)

机构地区：[1]上海申康医院发展中心,上海市200041 [2]上海交通大学医学院附属新华医院,上海市200092

出　　处：《中国医院》2020年第5期13-15,共3页Chinese Hospitals

基　　金：上海市医院协会医院管理研究基金课题“基于DRGs的病种成本核算方法实施路径研究与实践”(X1901157);上海市会计学会重点课题“支付方式改革背景下医疗行业病种成本核算体系构建及应用”(SHKJ2019ZD05)。

摘　　要：分析了基于成本费用率的病种成本核算方法在医疗机构运营管理中的应用。该方法通过对不同难度、不同结构、不同临床过程的病种收入、成本及效益测定,明确了医疗机构的补偿方向和路径;将所有病种组成本、结构、效益情况同时落地,且方法一致、口径公允、多维度可比,可有效规范医疗机构诊疗行为;通过对医院不同临床路径、不同资源投入病种的补偿情况及其结构剖析,可明确医院学科及业务结构调整方向,助力医院实现资源有效配置。This paper analyzes the application of DRG costing method based on the cost rate in medical institution operation management is analyzed. This method determines the compensation direction and path of medical institutions by measuring the income, cost and benefit of diseases of different difficulties, different structures and different clinical processes;the composition, structure and benefits of all diseases are simultaneously implemented, and the method is consistent Fair caliber, multi-dimensional comparability, can effectively regulate the diagnosis and treatment behavior of medical institutions;through the compensation of different clinical pathways, different types of resources for different types of diseases and analysis of the structure of the hospital, it can clarify the direction of adjustment of the disciplines and business structure of the hospital, helping the hospital achieve effective allocation of resources.

关 键 词：病种组 医疗机构 资源配置 成本核算 

分 类 号：R197[医药卫生—卫生事业管理]