| At present,our country vigorously promotes the new medical payment method and cancels the price adding up mechanism of the regulation medical drugs.At the same time,with the rapid development of the industry,a large number of medical consumable materials are used in medical behavior.And there are complicated products and there is no unified using standard.These problems not only lead to the serious burden of operating cost of the S hospital,but also make it more and more hard and expensive for people to see doctors.Faced with these problems,it becomes a new topic to find out to adopt what kind of methods can not only reduce the burden of the hospital’s medical cost,but also save the medical expenses for patients appropriately.At present,the cost management department of most medical institutions uses a traditional diagnosis and treatment accounting method,which is relatively simple.The traditional cost accounting model has been unable to adapt to the demand for improving the single disease cost accounting management in the new period,the hospital needs to establish a set of single disease cost accounting method based on clinical pathway to solve the dilemma badly.In this paper,290 patients with hip joint disease are selected as the analysis sample to determine the diameter requirement of hip joint disease according to the requirements issued by the state.One group is the clinical pathway group which is treated according to the clinical pathway and the other group is the control group which is treated according to the clinical pathway.Secondly,the paper uses the theory of business process reengineering to analyze all the medical service behaviors of hip disease in the S hospital in order to know all departments,medical teams and other departments which are involved in the treatment service of hip disease in the S hospital.Relying on the HIS information management system platform of the S hospital and combining the activity-based costing method to calculate the cost of hip disease related medical services under the two pathways.By collecting the information and consulting some experts,we find out that the indirect cost sharing method is more suitable for the S hospitals to split the resources of the indirect cost department of the hospital equally.Based on this method,the paper collects the cost accounting data of all indirect cost sections and direct cost sections,and then uses the statistics software of SPSS19.0 to analyze the relative data.After that,the paper analyzes the cost of hip diseases in the S hospital based on clinical pathway.By the understanding of medical quality theory,setting up medical work quality index,medical work efficiency and economic effect evaluation index,combined with the cost of hip disease in the S hospital of the clinical pathway group and the control group,we get the average hospital stays,preoperative hospital stays,average medicine cost per time and average consumption cost.Then the paper analyzes the reasons of the different cost of medical service under the two paths,and provides theoretical guidance for the S hospital to reduce medical operation cost and to improve the cost accounting system of single disease in the S hospital.Finally,it is found out that the cost accounting method based on clinical pathway can not only reduce the cost of medical service in the S hospital,but also reduce the cost of hospitalization,the average cost of single disease and the proportion of average consumption of single disease.It can also improve the efficiency and quality of the work in the hospital,improve the health status of patients,standardize the use of medical consumables and charging standards in hospitals,which is conducive to the fine management of hospital medical costs,and can solve the problem of difficult cost management in the hospital at present.Besides,it is helpful to promote the establishment of single disease cost accounting system in public hospitals and lay the foundation for the country to fully carry out the DRGs payment method. |
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