Research On DRGs Based Total Cost Management In A Hospital

Diagnosis related groups(DRGs)is one of the internationally recognized medical insurance payment methods.Its main content is to classify and group diseases with similar resource consumption according to the clinical characteristics of patients,and formulate their quota fees according to the weight and rate of the corresponding groups.Under this mode,if the medical institutions do not improve the business model in time and analyze the cost items,it will be difficult to adapt to the impact of the reform.How to change the operation and management strategy of medical institutions to deal with the impact of DRGs reform has become a hot topic for researchers.Under the background of DRGs payment reform,this paper takes a hospital as an example to discuss how to deal with the impact of DRGs reform.The first chapter introduces the research background of DRGs and the significance of DRGs cost control,combs the research results at home and abroad,and introduces the research content,methods,routes and innovation points.The second chapter explains the related concepts and theoretical basis.The third chapter takes the large-scale third class general hospitals in Guangxi as an example to analyze the current situation of DRGs’ full cost accounting,discusses the accounting path of DRGs,introduces the accounting methods and processes of DRGs’ costs in detail,and takes the specific application as an example to apply the activity-based costing to the accounting of DRGs,and deeply analyzes the current situation of DRGs’ cost accounting application and the problems existing in practice.Based on the case analysis,the fourth chapter analyzes the existing problems in the process of cost accounting and cost control of hospital A,analyzes the causes of the problems,integrates the idea of strategic cost management,adds DRGs evaluation indicators to evaluate the hospital operation,puts forward suggestions on the combination of comprehensive budget,performance evaluation and cost control,and puts forward optimization strategies for cost control from multiple dimensions.The fifth chapter draws research conclusions and suggestions based on the analysis of sample cases,points out the shortcomings of the article,and provides direction for further research.The study found that strengthening DRGs cost accounting has played a positive role for patients,hospitals and regulatory authorities,and is conducive to achieving a win-win situation for the three parties.And DRGs reform has played a positive role in promoting the balance of revenue and expenditure of medical institutions,which is conducive to the rational use of resources to achieve the purpose of controlling medical expenses.Under the DRGs mode reform,the hospital can improve the management system and system,and realize the fine cost management.The DRGs cost control path of medical institutions can be realized through the idea of strategic cost.