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Case Study Of Public Hospital Cost Management Based On DRGs

Posted on:2019-01-22Degree:MasterType:Thesis
Country:ChinaCandidate:S S WangFull Text:PDF
GTID:2404330590450421Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the comprehensive deepening of the reform of the medical and health system in China to promote healthy China as the main line and the further development of the medical reform,it is required to abolish the profit-seeking mechanism of public hospitals,abolish the addition of drugs and health materials nationwide,deepen the reform of medical insurance payment methods,and upgrade the modern hospital management system,the income structure of public hospitals is facing unprecedented changes.The state vigorously promotes the reform of DRGs collection and payment mode.The survival and development of hospitals are facing unprecedented pressure.It is urgent to improve and optimize the cost management method.On the basis of reviewing the relevant research results at home and abroad,this paper studies the cost management of public hospitals by using DRGs collection and payment principle and the method of combining normative research with case study.The main contents are as follows: The first part is the theoretical analysis,that is,elaborating the cost structure of public hospitals in China,introducing the characteristics of DRGs payment mode and proposing DRGs cost management system based on the characteristics of DRGs payment.The second part is case analysis,which introduces the background and cost management status of case hospitals,focusing on the DRGs-based cost management procedures of case hospitals,and finally summarizes the effect and evaluation of DRGs-based cost management.The third part is the countermeasure analysis,that is,on the basis of theoretical analysis and case analysis,there are deficiencies in the cost management of DRGs in case hospitals,and put forward countermeasures and suggestions.This paper draws the following conclusions through research: using clinical pathway management in DRGs to strengthen medical management ability and efficiency of diagnosis and treatment,which provides a more objective basis for the implementation of hospital cost accounting;using DRGs cost management system,case grouping is determined by DRGs method,data differences are analyzed,the reasons behind the differences are found out,and cost analysis report based on DRGs is formulated.The results of the analysis report can realize the cost control function.Combining DRGs cost management system with budget management and performance evaluation organically,it can provide a theoretical basis for rational allocation of medical resources,reduce medical costs and realize social and economic benefits of public hospitals.
Keywords/Search Tags:Diagnosis Related Group System, Cost accounting, Cost analysis, Cost control
PDF Full Text Request
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