Research On Single-Disease Cost Accounting In Xinxing Hospitals

In recent years,with the rapid rise of the Internet industry,the global economy has seen an unprecedented trend of rapid growth.In this context,people’s lives are gradually becoming richer,changing the past pursuit of disease-free health,and increasingly seeking physical health care.As a result,the people’s demand for medical services has greatly increased,and higher requirements have been placed on the medical level of public hospitals.This has led to a rapid increase in public hospitals’ medical expenses,which is accompanied by more difficulties in seeing patients and doctors and patients.Disputes.In order to solve the above problems and better realize the health of the whole people,the government has vigorously promoted the reform of the medical and health system across the country.With the continuous deepening of the reform,the General Office of the State Council issued new medical reform guidelines in 2017,marking the payment of diseases.The predominantly diversified and compound medical insurance payment method has begun to spread,which will push the payment method according to the type of disease to the big stage of medical reform.This article is based on the above background to study the cost accounting of single disease in public hospitals.First of all,this article systematically combs the literature related to hospital theory and summarizes the three main methods of calculating the cost of a single disease:project stacking method,clinical path method and activity-based costing method.It explores the three methods of single disease cost accounting.Scope of application and advantages and disadvantages.Secondly,the case hospital studied in this article was selected through system analysis and field investigation,and through internship and investigation in the case hospital,the case hospital’s current cost accounting methods and financial data were studied in depth,and it was found that it still remained in the department.At the stage of cost accounting,there are three problems in cost accounting.Third,in order to solve the cost accounting problem of the case hospital,the clinical pathway method and the activity-based costing method were combined to design an accounting system for the cost of a single disease under the clinical pathway of the activity-based costing method,and combined with the specific financial data of the hospital to calculate the case hospital treatment for gallstones The specific cost of the disease type,and the difficult issues that should be paid attention to in the specific implementation of the cost calculation of the single disease type are proposed.Finally,through in-depth research and analysis of this article,corresponding solutions are given to the difficult problems raised in this article,and safeguard measures are proposed in terms of system,technology,and talents for single-disease cost accounting.