Costing Accounting Methods Of Hospital Single Disease And Results Of Applied Research

With the gradual deepening of medical system reform, the new health care system has been gradually established an increasingly competitive health care market, hospitals in order to survive and seek development, we must do the work of the hospital cost accounting, cost accounting single disease is one of the most important. Costing single disease hospitals can improve the cost management system for hospitals to promote the computer network system and improve the application software to develop a comprehensive set of clinical pathways, assessment methods and reward and punishment system. Costing the implementation of single disease to inhibit excessive medical care, reduce medical costs, the promotion of hospital management to ensure the quality of medical care has a positive meaning, hospital cost accounting through the single disease can enhance the integrated management of the hospital level and competitiveness. In this paper, combining the actual situation in the hospital costing study of single disease.Main contents of each chapter:the first chapter describes the topics of Introduction to the background and purpose, research ideas, the basic framework and methods, and cost management for single disease research and trends. Chapter II single disease costing theoretical analysis of single diseases, cost accounting theory and the single disease costing the basic characteristics were introduced. The third chapter is the focus of this chapter summarizes the single disease cost accounting methods and accounting of the results of applied research. Chapter IV summarizes the hospital to carry out single disease costing the difficult issues countermeasures.Main contribution of this paper is a summary of existing diseases costing methods in conjunction with the actual conduct of the hospital cost accounting the results of the study of diseases and proposed to control the diseases costs. However, this paper, the study of diseases there are still costing less than:Only the actual cost of using the case method combined with an analysis, there is no more in-depth analysis of alternative methods of accounting than the right; and the hospital how to do the proper allocation of management fees to various the actual cost of patient diseases need more in-depth study.