Study On The Compensation Effect Of Fine Cost Management For The County Public Hospitals After Zero-markup Drug Policy

Objective To study on the compensation effect for the county public hospitals after Zero-markup Drug Policy through the implementation of the fine cost management,to provide new ideas and theoretical basis for the study of compensation Mechanism of County public hospitals.To Seek effective channels for compensation to county public hospitals,and To improve the feasible methods for deepening health care reform.Methods In this paper,the combination of theoretical research and case study are Used.Around this hospital's fine cost management project,the qualitative and quantitative methods are used to build cost basics with pre-reform data.To argue compensation effect of fine cost management for the profit loss of county public hospitals after Zero-markup Drug Policy by comparing changes in income and cost indicators before and after the reform.Results After the reform,the hospital revenue has a growth of 3.74%,the growth rates of drug charges,health materials and other expenses were-0.06%,-4.52% and-2.71%.Before the reform,the proportion of hospital drugs accounted for 31.45%.after the reform,30.31%.The proportion of drugs after reform is lower than before(t=2.656,P=0.022).Controllable costs of clinical departments has a decrease of 3.26% from 23.37 million yuan down to 21.94 million yuan,among them,the material cost has a decrease of 6.14% from 23.37 million yuan down to 21.93 million yuan.The costs of Chargeable material have a decrease of 8.02% from 21.11 million yuan down to 19.42 million yuan.The costs of unable to charge materials have an increase of 11.46% from 2.27 million yuan up to 2.51 million yuan.Medical detection departments revenue has an increase of 12.26%.Controllable costs of medical detection departments has a increase of 5.86% from 15.90 million yuan up to 16.83 million yuan,among them,the material cost has an increase of 7.08% from 13.41 million yuan up to 14.36 million yuan.The costs of Chargeable material have an increase of 78.44% from 0.29 million yuan down to 0.52 million yuan.The costs of unable to charge materials have an increase of 5.48% from 1312 million yuan up to 1384 million yuan.Before the reform,the effective income of the hospital was 57.16%,and 58.45%,,The proportion of effective income after reform is higher than before(t=-2.517,P=0.029).the comprehensive evaluation of the clinical department shows that there are six departments in the comprehensive performance after the reform.Respectively,the new rehabilitation section,the new emergency department,the new two subjects,the new obstetrics and gynecology,new hematopoietic center and the new tumor,Poor performance of the department has five,namely the Department of Stomatology,the new one,rehabilitation,outside the three subjects and the new intensive medical.There are 21 middle-class departments.Conclusion Fine management methods have achieved good results,it compensates the loss of county public hospitals after Zero-markup Drug Policy to a certain degree.