Research Progress and Thinking of Disease Cost Accounting Model Based on Parameter Allocation Method
- VernacularTitle:基于参数分配法的病种成本核算模型研究进展与思考
- Author:
Peiyong XIA
1
,
2
;
Kui QIN
;
Jia XUAN
Author Information
1. 上海申康医院发展中心 上海 200041
2. 上海市第六人民医院 上海 200233
- Keywords:
diseases cost;
cost accounting;
parameter allocation method;
top-down costing
- From:
Chinese Health Economics
2024;43(8):75-79
- CountryChina
- Language:Chinese
-
Abstract:
The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.
