| 执行科室成本收入比法在DRG成本核算中的实践探索* |
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| 引用本文： | 马小菊,陈宏志.执行科室成本收入比法在DRG成本核算中的实践探索*[J].中国卫生经济,2022,41(11):82-85. |
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| 作者姓名： | 马小菊 陈宏志 |
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| 作者单位： | 重庆医科大学附属第一医院财务处 重庆 400016 |
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| 基金项目： | 2022年重庆市卫生健康委科研项目(2022WSJK110)；重庆医科大学附属第一医院管理科研基金(GLJJ2020-11) |
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| 摘 要： | 通过破解样本医院DRG成本核算中的实践难题，探索出了基于执行科室成本收入比的DRG成本核算方法。研究显示：基于执行科室成本收入比的DRG成本核算方法具有可操作性强，收入的统计结果更准确，能更好地反映成本的实际消耗，可借鉴性强等优势。同时，运用该方法得出的DRG成本核算结果，可以深入分析医院、科室的运营状况，更好地指导医院学科发展、成本管控，为医院精细化管理提供重要参考。
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| 关 键 词： | 医院 执行科室 成本收入比法 按疾病诊断相关分组 成本核算 |
Practice and Exploration on DRG Cost Accounting Based on Operating Department Cost-charge Ratio |
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| MA Xiao-ju,CHEN Hong-zhi.Practice and Exploration on DRG Cost Accounting Based on Operating Department Cost-charge Ratio[J].Chinese Health Economics,2022,41(11):82-85. |
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| Authors: | MA Xiao-ju CHEN Hong-zhi |
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| Institution: | The First Affiliated Hospital of Chongqing Medical University, Chongqing, 400016 , China |
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| Abstract: | According to the actual situation, it explores a Diagnosis Related Group(DRG) cost accounting method based on the cost-income ratio of executive departments. It shows that the DRG group costing method based on the cost-to-income ratio of the executive department has the advantages of being operable, more accurate statistics of income, better reflecting the actual cost consumption and being learnable. Meanwhile, DRG is used to form the accounting results, which can analyze the operation of the hospital, better guide the development of hospital disciplines and cost control, and provide an important reference for the refined management of the hospital. |
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