Study On DRGs Cost Accounting In TZ Hospital

With the deepening of the reform of China’s medical and health system,the operation and development of public hospitals in the future are facing many challenges.In 2017,the National Development and Reform Commission,the National Health and Family Planning Commission,and the Ministry of Human Resources and Social Security jointly issued the Notice on Promoting the Work of DRGs Payment,requiring the reform of DRGs payment,including further expanding the scope of DRGs payment pilot,improving the DRGs payment standards,and jointly promoting various reform work.DRGs medical insurance payment method aims to "control costs,reduce costs,ensure quality and pay attention to efficiency",transfer the pressure of medical cost control to the hospital,and increase the pressure of the hospital’s own cost management.With the implementation of the DRGs reform of medical insurance,the cost accounting of public hospitals in the past has no longer helped meet the needs of fine management,and the current operation and management of hospitals has ushered in a new vane and driving force.Under the context of today’s social and economic development,hospitals must change their backward economic management mode to adapt to the development of The Times.Therefore,the cost accounting of hospital diseases based on the DRGs payment system is the fundamental requirement to promote the development of modern public hospitals.DRGs cost accounting can not only be used to set the payment price of DRGs,but also to provide a better direction for public hospital cost control,and then improve the level of hospital cost management.This paper focuses on the cost accounting of public hospitals after the implementation of DRGs payment,summarizes the development process and application research of DRGs payment methods at home and abroad,and focuses on the methods and strategies of cost accounting of DRGs in public hospitals under this background.Most of the existing literature focuses on the discussion of DRGs payment methods,but rarely based on the selection of cost accounting methods and process design of DRGs.At present,the cost accounting of DRGs in public hospitals is still in the exploratory period,so it is particularly urgent to establish a cost accounting system for public hospitals based on DRGs payment.Based on the business scope,operation characteristics of TZ Hospital and the current situation of cost accounting,this paper evaluates the current cost accounting of TZ Hospital.According to the shortcomings of its cost accounting method under the background of DRGs payment,this paper starts with the principle of DRGs cost accounting and constructs a set of DRGs cost accounting system of TZ hospital based on the cost-income ratio method.And adopt "malignant hyperplasia of chemical and /or targeted,biological treatment,with serious complications and complications" DRGs disease group as a research object,using the cost accounting system,accounting the DRGs disease,and from multiple angles of DRGs cost accounting effect analysis,so as to demonstrate the construction of cost accounting system.It can not only provide the cost information of patients and diseases more accurately,but also provide information support for the fine management of hospital costs.