Research On Cost Calculation Method Of Single Disease

With the continuous deepening of the new medical reform,the medical industry has clearly stipulated that public hospitals at the second level and above select a certain amount of diseases and implement payment by disease type.In 2017,the National Development and Reform Commission,the Health and Family Planning Commission and the Ministry of Human Resources and Social Security jointly issued the "Notice on Promoting the Work of Paying for Diseases".The "Notice" published a list of 320 paid diseases.Paying for medical services based on disease is an important part of establishing multiple forms of coexisting pricing methods.Paying according to disease can realize the organic connection between medical expenses and medical insurance payments,and it is an important means to control the irrational increase of medical expenses and reduce the burden on patients.The pay-by-case policy requires hospitals to calculate the cost of a single disease to provide data support.At the same time,the cost of a single disease will also provide information support for the hospital to effectively allocate resources and control medical expenditures,and provide a reference for the government to formulate health economic policies.Provincial public hospitals play a very important role in China's medical service system.Compared with other types of hospitals,provincial public hospitals have the characteristics of diversified medical service items,a better financial cost accounting basis,and a more sound information management system.At the same time,most of the provincial public hospitals in China also have problems such as inadequate cost management systems and lack of single-account cost accounting methods.Therefore,it is particularly necessary and urgent to carry out the research of single-account cost accounting methods based on provincial public hospitals.This paper first summarizes the single-case cost accounting methods that have emerged or are in use through literature review and theoretical analysis.It determines the medical item overlay method,clinical path method,and activity cost method as the mainstream of single-patient cost accounting at home and abroad.method.By analyzing and comparing the advantages and disadvantages of each of the three,combined with the needs of China'smedical management work,an operation-based clinical path method for a single disease cost accounting system was constructed.Based on this,we take provincial public hospitals as the research object,analyze the characteristics of cost management of provincial public hospitals and the current problems of single-account cost accounting,and select the X hospital emphysema for field investigation and collect relevant information.Based on the data,the single-path costing method based on the clinical path of the job was applied to the cost calculation of the disease of emphysema.Finally,by comparing the calculation results of the clinical path method based on the work with the actual cost of the case,the validity and universality of the accounting method are analyzed from the comparison of medical costs and limit prices.This article analyzes and builds the single-path cost accounting system based on the clinical path method based on the work,which breaks through the existing single-path costing research in the application of single-path cost accounting,and discusses the organic combination of multiple methods.The conclusion of the study is that the single-path cost accounting algorithm based on the clinical path of the job has the following advantages:(1)It is helpful to improve the accuracy of cost accounting;(2)It is helpful to improve the concept of cost-effectiveness of the hospital;(3)It is helpful to gradually improve the clinical path(4)It is beneficial for the hospital to meet the disease price limit requirements and meet its own development balance,and pave the way for the implementation of the DRGs prepayment model in the future.