DRG分组成本测算方法对比分析  

Comparative Analysis on the Cost Estimation for DRGs of Laparoscopic Subtotal Gastrectomy with Gastrojejunostomy

作　　者：李星仪 胡斌 陈凌 朱莉珍 卞梦妍 LI Xing-yi;HU Bin;CHEN Ling(Affiliated Hospital of Jiangnan University,Wuxi,Jiangsu,214000,China)

机构地区：[1]江南大学附属医院财务处,江苏无锡214000

出　　处：《中国卫生经济》2022年第3期87-89,共3页Chinese Health Economics

基　　金：江苏省卫生健康财务课题项目(CW201907)。

摘　　要：目的:通过对DRG成本测算分析,为医院开展DRG成本管理提供依据。方法:选择主要诊断为未特指的胃恶性肿瘤,手术操作为胃部分切除术伴胃空肠吻合术,DRG代码为GB15的DRG分组病例作为研究对象,采用作业成本法和传统成本法分别进行成本核算。结果:传统成本法测算成本为53 469.87元,作业成本法测算成本为56 593.14元,高于前者3 123.27元。结论:作业成本法测算DRG成本更具有先进性,可为医院成本管理提供方向,帮助医院优化业务流程,降低医疗服务成本。Objective:To provide basis for hospital to carry out DRGs cost management by calculating and analyzing the grouping cost of DRGs.Methods:Taking a pilot hospital as a sample,the grouping of DRGs of laparoscopic subtotal gastrectomy with gastrojejunostomy was selected as the research object.The grouping cost of DRGs was calculated and compared by activity-based costing and traditional costing.Results:The grouping cost of the DRGs calculated by the traditional cost method was 53 469.87 yuan,and activity-based costing method was 56 593.14 yuan,which was 3123.27 yuan higher than the former,with a difference rate of 5.84%.Conclusion:The calculation by the activity-based costing method was more realistic,which would provide direction for hospital cost management,help to optimize the business process and decrease costs for medical services.

关 键 词：医院 成本管理 作业成本法 传统成本法 疾病诊断相关分组 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F224.5[经济管理—国民经济]