A Study On The Single Disease Cost Accounting Methods And Application Of The Public Hospitals

With the deepening of the medical system reform and the medical insurance system reform. It is a problems to be resolved that how hospital to increase revenue and reduce expenditure, control medical cost and improve the quality of medical services on the premise of to maintain its public position, finally to realize the sustainable development. In this paper, starting from cost accounting of hospital, especially the research on single disease cost accounting.to solve this problem has certain theoretical and practical significance.In this paper, starting from the current situation of public hospitals’medical reform, reviews the relevant literatures of DRGS and single disease cost accounting. Defining the relevant concepts of single disease and single disease cost accounting based on disease type and hospital cost management theory. Analysis of the pros and cons of single disease cost accounting and the necessity of the existing calculation methods by theoretical support. Then,Combined with the current situation of public hospitals in China to construct of the public hospital single disease cost accounting model.This paper selects a single disease (acute myocardial infarction) in a three level of first-class hospital in Hunan Province as a case to study. Using the disease hospitalization costs and patient related data in the year 2011----2013 as a sample case analysis. Firstly, single disease cost accounting model will be applied to the case to account the cost of 353 patients. Secondly, making descriptive statistical analysis on the disease cost structure and the relationship between cost and the patients’social cost or characteristics. Lastly, using multiple linear regression method to analysis the influence factors of single disease cost, to verify the correlation of single disease cost and patient situation, generation of the disease cost calculation model based on all of these.Case analysis shows that:In the case of the existing hospitals’accounting system in China, Only starting from the perspective of hospital to analysis single disease cost accounting model can not meet the needs of health care reform. Starting from the two aspects of hospital and patients to analysis this model, the medical staff can substitute parameters corresponding that switched on the situation of patients into the cost estimate model, then to measure of cost which different patients with different treatment. This model is used to help doctors to predict hospital cost according to the patient’s condition, and the same time can guide doctors control medical costs in ensuring the effective treatment measures and help family members of patients choose the most suitable treatment. Finally to provide scientific basis for the health care sector pricing.Construction of single disease cost estimate model will undoubtedly "win-win" initiatives which benefit the society, hospital and patient family.