Applied Research Of Single Disease Cost Calculating On Clinical Pathway

In order to effectively solve the real problem faced by public hospitals in China which including changing the original drug and medicine maintaining model,enhancing the level of diagnosis and treatment for patients which is provided by doctors and nurses,reducing the waste of health resources,carrying out separation management of medical treatment and its cost calculation,regulating medical costs,standardization the specification of clinical diagnosis and treatment charges during the background of medical insurance and medical system deepening reformation.The study was mainly about single disease cost accounting,which was closely related to single disease payment system from the perspective of cost accounting in hospital.The program of single disease cost accounting was studied thoroughly and the method of solving the relevant problem was explored in the thesis.Firstly,comparative analysis of the relevant research results mainly about single disease cost accounting practice was analysed by researchers from abroad and China.The deficiency of single disease cost accounting in public hospitals exist in China.Taking Z public hospital of W city as a case.The practical and the previous cost accounting of the hospital was combined to be perfect.The improved scheme of applicable single disease cost accounting system of the hospital was proposed for the hospital. The methods of calculating details which was related to the single disease cost was demonstrated precisely in the thesis. The single disease cost accounting system of Z hospital in W city was optimized.Secondly,a single disease of Z hospital in W city was selected to calculate the cost based on the clinical pathway management mode.The calculated results and the related investigation data as the foundation to analysis the implementation of the clinical pathway.The effect of patients in diagnosis and treatment cost structure from the contents including the average hospital bed day,health manpower,nursing manpower,tests medicines and health supplies and operation anesthesia cost of treatment.The two groups of cost structure in the different situation and cause the main constitute the difference factors then improve the single disease cost accounting and the effective implementation of DRGs foreshadows the public hospital.Finally,through the actual cost of single disease will be a single disease cost accounting method of improving the accounting of the resulting,comparative analysis between different generation of drafting local health insurance payment standard,to the medical management of the relevant departments to reflect the objective basis for pricing of single disease clinic.In order to facilitate the formulation of the pricing mechanism and reasonable cost compensation policy,at the same time,make diagnosis and charge behavior in public hospitals tend to standardization, rationalization.