Research On The Optimization Of Full Cost Accounting Scheme Of X Hospital Under DRG

In recent years,the price of medical services in China has increased significantly,not only exceeding the growth rate of GDP,but also exceeding the growth rate of social average wage.If not controlled,the medical insurance fund may not be able to offset the expenditure.Some unreasonable government pricing,which deviates from the cost seriously,leads hospitals to pursue high profit projects to make up for the income shortage of low profit projects.In the past,the payment of medical insurance was basically based on the project,which also induced the hospital to overprint the project for over diagnosis and treatment.The Ministry of Finance's investment in public hospitals has been reduced.At the same time,hospitals are allowed to support doctors with drugs and carry out special services to make up for the lack of investment.This has a significant impact on the hospital's business strategy.Hospitals need to prescribe more drugs to get more income.At the same time,the development of special services makes public hospitals' public welfare desalination.These phenomena have led to the rapid growth of unreasonable medical expenses in hospitals in the past few years.In order to solve these problems,the relevant departments have implemented various policies to try to solve them.After several failed reforms,the National Health Insurance Bureau proposed DRG payment.Different from the traditional payment after the project,the DRG prepayment of medical insurance needs to benefit from value management,cost control,medical record front page management,from the traditional performance incentive mode of extensive pursuit of income increase to the pursuit of connotative quality and benefit,which forces the hospital to change its management mode.DRG payment needs to pursue the growth of connotation,quality and benefit,pay more attention to refined operation,and strengthen cost control as the leading factors.Therefore,in order to smoothly transition the reform wave,meet the opportunities and challenges brought by DRG,and refine the hospital management mode,in view of the current situation of the full cost accounting of X Hospital,the optimization strategy of the full cost accounting scheme of this study is proposed.In order to study the optimization strategy of the full cost accounting scheme of X Hospital under DRG,this paper uses case analysis and literature analysis,through defining the relevant concepts of the full cost accounting,understanding and mastering the past and present life of DRG,analyzing the necessity and current situation of the full cost accounting of X Hospital,and summarizing the problems reflected in the full cost accounting of X Hospital under DRG which are analyzed,and the difficulties faced by the optimization scheme of the full cost accounting of X Hospital under DRG are found.In order to complete the optimization scheme and its objectives on time,the corresponding safeguard measures and risk control are put forward.Finally,the effect of the optimization scheme is evaluated.However,due to the limitation of the development degree of X Hospital,the actual full cost accounting has not been carried out.After the implementation of DRG,relevant departments will issue unified accounting standards,which can be used to calculate the total cost of the hospital according to the unified standards and theoretical system.Such accounting data will be more reliable and comprehensive,and on this basis,it will be more accurate and meaningful to provide targeted suggestions for the fine management and development of the hospital.