Research On Cost Accounting And Pricing Of On-the-job Injury Rehabilitation Service Items Based On Value Orientation

ObjectivePrice of Guangdong province industrial injury rehabilitation project implementation situation,analyses the current situation of the related technology development,to mature and high cost-effectiveness,demand more extensive filtered industrial injury rehabilitation technology for the project,the industrial injury rehabilitation project cost accounting,and based on the cost data and value connotation of industrial injury rehabilitation services,build industrial injury rehabilitation services pricing model,In order to reflect the labor value of medical personnel and reasonably compensate the cost of medical institutions,this paper provides a suggestive basis for the pricing of industrial injury rehabilitation service projects and the payment standard of industrial injury insurance fund.At the same time,it will provide theoretical and methodological basis for the price adjustment of the injury rehabilitation service project in Guangdong Province,so as to promote the development of the injury rehabilitation service discipline and promote the injury rehabilitation service.Methods(1)Literature analysisThrough web of science,Pubmed,CNKI,Wanfang,science direct,springlink and other domestic and foreign databases,literates are carried out with key words such as work-related injury insurance,work-related injury rehabilitation,rehabilitation service items,cost accounting,medical service pricing,etc.,to master domestic and foreign work-related injuries Status quo of the application and price setting of rehabilitation service projects.Use the national and Guangdong Provincial Human Resources and Social Security Bureau websites to search for work-related injury insurance policies and sort out the policies.(2)Questionnaire surveyThis study used questionnaire and statistic methods to explore that time and money whether has the same psychological characteristic.(3)Field research methodThrough field visits to sample institutions,the project cost of contract institutions of industrial injury rehabilitation service in different regions(referred to as contract institutions or hospitals)was mastered,and the contract institutions were instructed to fill in the cost and relevant business data,so as to understand the problems existing in the process of operation and development.(4)Expert consultation methodIn the research process,expert consultation method was adopted to carry out expert consultation on the selection of new injury rehabilitation service projects and the assignment of relative value of non-benchmark projects.Results And ConclusionsThis study designed five pricing models,namely:social average cost pricing model(model 1),standardized social average cost pricing model(model 2),CPI index simulation pricing model(model 3),and point measurement algorithm pricing model(model 4),the point comprehensive adjustment method pricing model(model 5).Different pricing models have their own advantages and disadvantages.Social average cost pricing method reflect social average cost is the cost of cost information objectively,and is subject to balance of payments,the cost of hospital can get effective compensation,and the average cost pricing method is standardized in a model on the basis of the standardized principles for project operation specification,for each project needs to consume the standardized personnel category,quantity,time consuming.It can eliminate the cost difference caused by different hospitals’ irregular operation,resource allocation and management differences.However,the disadvantage of these two models is that if the agreement organization lacks a perfect cost accounting system,it cannot directly obtain the cost of medical service projects.The CPI index pricing method is based on the growth of the consumer price index.This model only considers the factors of the price rise of related commodities measured by the index,and cannot reflect the particularity of the medical industry.The point pricing method and the point comprehensive adjustment method calculate the points under the condition of the total fund control of the industrial injury,reflecting the price comparison between the projects of the industrial injury rehabilitation service.The premise of this method is to clarify the total fund,but it is difficult to determine the rationality of the total fund under realistic conditions.Using the five model prices to measure the impact on the budget of the injury fund,the price of model 2 has the highest increase of 136.73%.The lowest was the price of model 4,which increased by-5.31%.Based on the calculation results,the labor cost of the same commodity and service can be measured and compensated in a unified scale based on the standard social average cost as the pricing basis.Therefore,under the premise of ensuring the safety of the work-related injury insurance fund,it is recommended to use the social average cost pricing method standardized by model two to set the project price.SuggestionThe first is to establish a price formation mechanism for work-related injury rehabilitation services based on cost.1)Establish a standard cost system for work-related injury rehabilitation service projects based on average costs;2)Promote medical institutions to improve the cost accounting capacity building of work-related injury rehabilitation service projects;3)Guide and strengthen medical institutions for effective cost control.The second is to be value-oriented,and to establish a dynamic price adjustment mechanism with the characteristics of work-related injury rehabilitation services.The third is to gradually improve the level of protection of work-related injury insurance funds and the quality of work-related injury rehabilitation services based on price.1)Effectively activate the positive incentive effect of work-related injury insurance fund payment in work-related injury rehabilitation service projects;2)Actively guide medical institutions to strengthen the construction of work-related injury rehabilitation service talent teams;3)Establish a work-related injury rehabilitation graded service network system to meet the needs of work-related injury rehabilitation at different levels.