基于ABC-DRGs系统公立医院成本控制研究  

Research on Cost Control of Public Hospitals Based on ABC-DRGs System

作　　者：丁翠和 DING Cuihe(Dali Prefecture People’s Hospital,Dali,Yunnan 671000,China)

机构地区：[1]大理州人民医院,云南大理671000

出　　处：《微型电脑应用》2020年第8期115-117,共3页Microcomputer Applications

摘　　要：从对ABC及DRGs理论入手,研究了基于ABC-DRGs的公立医院成本管理系统,并以MA医院声带息肉治疗成本为例,对系统的使用方法进行了介绍。研究成果表明,第一,ABC能更精确地计算得到疾病治疗过程中每一项的实际成本消耗;DRGs按照患者年龄、疾病种类、疾病的严重程度、治疗手段等因素将疾病进行分类;第二,将两者结合建立起来的成本控制系统能有效地适应医院疾病治疗的工作流程,并从每一个支出元着手,计算得到了每一种疾病的实际治疗成本;第三,ABC应用过程中能发现每一个环节的耗资情况,DRGs能算出每一种疾病治疗的耗资情况,对于这两个环节中收益率为负且占比较大的部分予以控制,能有效地完成公立医院成本控制的目标。Starting with the theoretical analyses of ABC and DRGs, this paper studies the cost management system of public hospitals based on ABC-DRGs, and takes the cost of vocal cord polyps treatment in MA hospital as an example to introduce the use of the system. Research results show that, firstly, ABC can more accurately calculate the actual cost consumption of each item in the course of disease treatment;DRGs classify diseases according to the age of patients, the type of disease, the severity of disease, the means of treatment and other factors. Secondly, the cost control system established by combining the two can effectively adapt to the work flow of hospital disease treatment, and calculate the actual treatment cost of each disease from each expenditure element. Thirdly, the cost of each link can be found in the process of ABC application. DRGs can calculate the cost of each disease treatment, and control the negative and large proportion of the two links, which can effectively achieve the goal of cost control in public hospitals.

关 键 词：作业成本法 诊断相关分组 公立医院 成本控制 

分 类 号：TP311[自动化与计算机技术—计算机软件与理论]