Study On The Paid Mode Of Single Disease Based On Activity - Based Costing

In government efforts to promote medical expenses payment system reform background under, many hospitals also change their payment system, according to the project pay and single disease paying two payment model to combine, such doing can in some extent slow the growth of health care costs rate, also can reduce the costs of treating patients, promote a more healthy and medical behavior. Single disease payment mode in curb health care cost growth effect is obvious, because of its prominent role, so in the future, single disease pay model development momentum will be getting better and better, more and more hospitals will introduce this kind of management pattern. However, in the hospital implementation of single disease payment management mode does not is a simple matter, is closely related to the management mode of the effective operation and hospital internal management level and need for interacting with multiple aspects of hospital medical quality control system. Of course, with the single payment mode in the hospital, the hospital management will face many challenges, the hospital itself internal management system, service quality running at a high level. Therefore, in order to promote the payment mode in the hospital successfully performed, hospitals have to constantly update their management concept, improve the management system, only in this way can effectively solve various problems due to the effect of single disease payment caused by. This paper mainly based on activity-based costing of China single disease payment model to study, starts from the background, under the environment of medical reform in China sounded the clarion call response government departments of public medical institutions of basic medical service behavior of guidance pricing at the same time, and carries on the analysis of single disease cost accounting theory, as the premise, to the greatest degree of enhance the operational efficiency of public hospitals for the purpose of study in order to establish a reasonable standard of cost accounting of the physical mechanism. Next to a hospital in Yunnan as an example to carry on the analysis, according to the hospital actual extraction results, serious and objective analysis of the actual operation of single disease and colleagues used at present in the field the most scientific DRGs payment mode, according to the current actual situation in our province, combined with the single disease payment model’s advantages and disadvantages are paying mode to the international payment mode tomove closer to the proposal. At present our country medical payment reform has been able to better control the cost of medical service, medical quality and safety assurance,deal with and in-depth study of the fee model is in order to better adapt to the situation of China’s current development. DRGs prepay mode of payment and no rules and complex treatment costs simplified to fixed medical expenses, so any patient treatment process Dudu is according to the standardization process, a greater degree of medical institutions to improve the operating efficiency, reasonable distribution of our currently very scarce medical resources.