Constract And Control Average Cost Of Senile Cataract Operation Of A Grade â…¢-A General Hospital

Cost accounting of a disease is refers to all the cost that a patient consumes during the time is in hospital, including drugs cost and medical cost. Contracting and controlling average cost of a disease is the main parts of hospital cost accounting work. Through charge-cost calculation, disease cost level is in control of managers. It could not only evaluate scientifically hospital technique level and analyze relativity of medical quality and expense cost but also strengthen the core competitive power and promote long-term development of hospital.First, this article discusses disease cost management theory and cost accounting related concept. The cost management theory origins after industrial revolution in the 19th century. At first it was applied to business management. The cost management theory experienced three stages, experience manage, scientific management and modern management. The main characteristic of modern cost management is cost and management unifies and cost intervenes in production. The cost accounting related concept includes: cost, expense and loss concept;the relationship;hospital cost definition, content and constitutes. The overseas cost management research mainly is Diagnoses Related Groups System (DRGs) of United State and Australia's AP-DRGs. Our country scholars have made substantive investigation and feasibility study into DRGs. The payment method of DRGs-PPS should be explored actively in China.Next, according to cost and income of ophthalmologic department and total charges of senile cataract inpatients, the author dedicates to establish a cost model of senile cataract operation. The analysis result showed that the accounting and conceiving of disease average cost is not exclusively and absolutely. The diseaseaverage cost could be influenced by disease characteristic, patients' social characteristic, the clinical characteristic and medical means of payment.Third, the author made a cost intervention research on senile cataract supersonic emulsification + artificial crystal. The first step is determined controllable cost and uncontrollable cost. Then the author carried the artificial intervention and management on grows parts of uncontrollable cost by the way of double-blind intervention and management. Then the author made an analysis and a contrast to this time administrative offices cost. The result showed that, the charges for medicine and special consumption materials expenses are the main variable cost items. Using medicine in reason and reasonable inspection could reduce the disease average cost expense.Finally, the author analyzed difficulties of the average cost of disease management and proposed the corresponding countermeasure and summarized what need to be paying attention to in future research. Cost accounting and the scientific management are not independent behavior. It needs the entire hospital and everyone to pay attention to and assort with it in different departments.