自下而上的DRG成本核算方法应用实践与分析  

Application practice and analysis of bottom-up DRG costing methodology

作　　者：封厚利 FENG Houli(Wuhan Children’s Hospital,Tongji Medical College,Huazhong University of Science and Technology,Wuhan,Hubei Province,430000,PRC)

机构地区：[1]华中科技大学同济医学院附属武汉儿童医院,湖北省武汉市430000

出　　处：《中国医院》2023年第10期88-93,共6页Chinese Hospitals

基　　金：武汉市卫生健康科研基金资助项目“基于DRG付费模式下的成本与费用控制研究”(WG21C03)。

摘　　要：DRG支付标准制定和成本管控是DRG支付制度改革中的重要命题。基于自下而上法核算的DRG成本具有精细化的特点,可追溯性强、应用范围广,兼具院内运营管理与院外DRG支付定价的双重应用价值。W医院通过自下而上的DRG成本核算,经历成本核算前期准备、成本核算及信息化建设、成本数据分析挖掘及应用3个阶段,应用于专科与专病运营管理,加强了医院成本管控效果,有效提升了医院运营效率。DRG payment standardization and cost control are important propositions in the reform of the DRG payment system.DRG costs based on the bottom-up method are characterized by refinement,strong traceability,wide application scope,and dual application value of in-hospital operation management and out-of-hospital DRG payment pricing.W Hospital has gone through three stages of cost accounting preparation,cost accounting,and informatization construction,and cost data analysis and mining and application through the bottom-up DRG cost accounting,and has applied it to the operation and management of specialties and specialized diseases to strengthen the effect of hospital cost control and effectively improve the operational efficiency.It has been applied to specialty and specialized disease operation management,strengthened the effect of hospital cost control,and effectively enhanced the operational efficiency of the hospital.

关 键 词：DRG 支付制度改革 DRG成本 专病运营管理 成本核算 

分 类 号：R197.3[医药卫生—卫生事业管理]