基于改进成本收入比法的DRG成本核算模式探索与实践  

Exploration and Practice of DRG Cost Accounting Model Based on Improved Cost-Income Ratio Method

作　　者：张运奎[1] 刘国华[1] 庄娟[1] 崔宗晴 李云霞 ZHANG Yun-kui;LIU Guo-hua;ZHUANG Juan;CUI Zong-qing;LI Yun-xia(Jinan Children's Hospital)

机构地区：[1]济南市儿童医院

出　　处：《医院管理论坛》2024年第3期79-86,共8页Hospital Management Forum

基　　金：中国儿科领导力提升计划(清华项目)医院管理基金项目。

摘　　要：成本收入比法以病案首页的费用分类划分服务单元,进行成本收入归集,存在一定缺陷,通过对成本收入比法进行优化,将服务单元细化为作业中心,引入作业成本费率作为分摊参数,构建DRG成本核算模型,为DRG成本核算方法的应用提供参考。结果显示,改进的成本收入比法可以快速、有效地核算DRG成本,核算结果更为精细,对帮助医院实现多维度精细化管理具有重要作用。The cost-income ratio method divides the service units with the cost classification of the first page of medical records for cost-income pooling,which has certain defects.By optimizing the cost-income ratio method,the service units are refined into operation centers,and the operation cost rate is introduced as an apportionment parameter to construct a DRG cost accounting model,which provides references to the application of the DRG cost accounting method.The results show that the improved cost-income ratio method can account for DRG costs quickly and effectively with more refined accounting results,which plays an important role in helping hospitals realize multi-dimensional refined management.

关 键 词：医院 按疾病诊断相关分组 成本核算 成本收入比法 

分 类 号：R197.4[医药卫生—卫生事业管理]