Research On Cost Accounting Of FY Hospital Based On DRG

Although public hospitals are public institutions with public welfare as their primary attribute,they are often not fully funded by the government,and they need to rely on business activities to maintain the normal operation of the hospital,so they are operational.The implementation of the government accounting system from January 1,2019 has necessitated a heightened level of cost accounting,and this has had a profound effect on the operating modes and management mechanisms of public hospitals,which are essential providers of medical services.This is in addition to the ongoing improvement of the government accounting system and the continual reform of payment policies.In 2021,the National Health Commission generally requested that "career income" should be increased and central financial allocations should be reduced.By 2022,DRGs payment methods will be reformed to more effectively regulate the behavior of medical services and allocate medical resources.Public hospitals are feeling the strain of having to stay operational.Hospital managers need to shift from increasing hospital revenue to controlling operating costs,and achieve the goal of improving quality and efficiency through economic operation management.This study seeks to examine the effect of government accounting system and payment policy alteration on cost accounting in public hospitals,beginning with a thorough examination of both domestic and foreign literature.Through in-depth research on hospital cost accounting,I hope to provide valuable suggestions for the government and medical institutions.After investigation,it was found that the progress of cost accounting in public hospitals was slow,and the level of cost accounting in various units was uneven,seriously affecting the accuracy and reliability of hospital financial accounting information.The cost management of many public hospitals still remains at the basic level,emphasizing open source while neglecting expenditure.Hospital management does not attach importance to medical service revenue,daily consumption of hospitals,depreciation of fixed assets,and daily maintenance,and pays less attention to the preparation of cost management at all levels of medical business,and lacks sufficient attention to cost accounting.Therefore,this article takes FY Hospital as the main body of analysis for research.FY Hospital’s medical big data has enabled the introduction of disease spectrum classification and clinical pathway,as well as the construction of a DRGs system to enhance the cost accounting system through fine accounting subjects,thereby furnishing reference and reference for the cost accounting optimization of public hospitals.The final conclusions of this article are as follows: First,DRGs cost accounting can truly and completely reflect the cost status of departments,pathology,and cases,meeting the needs of hospital internal cost control,as well as specific cost information such as medical service pricing,performance evaluation,and so on.Secondly,DRGs disease cost accounting can provide a true basis for managers and departments to make decisions and establish indicators,and continuously optimize clinical diagnosis and treatment paths.Thirdly,DRGs cost accounting can provide data support for financial subsidy standards.Fourth,DRGs cost accounting can effectively promote the transformation of public hospital models,shift from extensive operations to meticulous and standardized operations,improve resource allocation,enhance management level and efficiency,and achieve high-quality development of public hospitals.