Study Of Cost Accounting Of Community Hypertension, Diabetes Health Management Project In Shihezi

Objective:To estimate the actual cost and standard cost of community hypertension,diabetes health management project in Shihezi,In order to provide reference for thegovernment that allocate the health resources in the community、make reasonablecompensation policy and evaluate the other aspects of community health services ofperformance; but also it can provide a reference that improve management for thecommunity health service organizations、improve service quality and efficiency andreduce costs.Methods: We combined literature and interviews with experts in the regioncommunities hypertension, diabetes health management status of the project carried outto determine the full cost method, job costing and standard costing for the community ashypertension, diabetes, actual cost and standard cost of health management programscost calculation method; which through semi-structured interviews to understand thecommunity Shihezi stage hypertension, current situation and status of the government tocarry out financial compensation for diabetes health management programs, access tojobs workload through questionnaires, people consumed, number of participants andother basic data.Results:1.the actual cost estimatesThe total cost of the community hypertension, diabetes health management projectis,449,305.88yuan with an average of6.15yuan per person-year.2. If the people at actual management levels of prevalence,The total standard cost ofhypertension,diabetes Health management project is1,765,106.67yuan with anaverage standard cost is7.49yuan per person-year.3.The estimates of standard cost estimates at different management levels of prevalence⑴If the management levels is100%, The total standard cost is3,068,179.76yuan, Thetotal cost is13.04yuan per person-year,.⑵If the management levels is90%, The totalstandard cost is2,859,060.70yuan, The total cost is12.14yuan per person-year;⑶Ifthe management levels is80%, The total standard cost is2,649,615.47yuan, The totalcost is11.26yuan per person-year,.⑷If the management levels is70%, The totalstandard cost is2,440,170.25yuan, The total cost is10.37yuan per person-yean.⑸Ifthe management levels is60%, The total standard cost is2230725.03yuan, The totalcost is9.48yuan per person-year,.⑹If the management levels is60%, The totalstandard cost is2,021,279.80yuan yuan, The total cost is8.59yuan per person-year,.4. cost estimates model under different management levelsWe can create a compensation model of hypertension diabetes health management program under different management levels for the government; the prevalence ofhypertension is34.08%, the prevalence of diabetes is10.80%, the prevalence ofmanagement is n%:the per capita compensation model: y=8.9*n%+4.14,the hypertension diabetes total compensation model: y=2094221.46*n%+974221.315.The community hypertension, diabetes health management project financiallycompensated prediction modelTC={0.02*W (1+b3)*[0.608*M (1+b1)*n%+N (1+b2)]}/(1+b1)+IC (1+b4)+OC (1+b5)Conclusion:1. The actual cost is6.15yuan in2012in Shihezi. Standard costs ofdifferent management levels are higher than the actual cost. There is financial gapbetween of them.2.The human cost is the major component of cost of hypertension,diabetes health management.4、Community hypertension diabetes health managementprogram with unreasonable lack of full-time staff5.The Hypertension, Diabetes HealthManagement Project Management is imperfect.