Study on the Marginal Contribution Approach to DRG Costing by Integrating Policy Norms and Operational Contexts
- VernacularTitle:融合政策规范与运营情境的DRG成本核算"边际贡献法"研究
- Author:
Shitang XIE
1
Author Information
1. 首都医科大学附属北京天坛医院运营管理办公室 北京 100070
- Keywords:
marginal contribution;
Diagnosis Related Group(DRG);
cost accounting;
performance management
- From:
Chinese Health Economics
2024;43(10):20-25
- CountryChina
- Language:Chinese
-
Abstract:
Objective:To explore new methods of Diagnosis Related Growp(DRG)cost accounting and improve the internal cost control system of hospitals in the context of DRG payment policy.Methods:In terms of exploring accounting methods,expert interviews and on-site research in case hospitals were carried out,and experts were organized to validate the accounting methods;in terms of method validation,accounting was carried out based on the operational data of the case hospitals,and the accounting meth-ods were validated.In terms of the method,the interviews,observation,and the expert brain storm were used to study DRG cost ac-counting method;in terms of method application,the DRG data of the case hospital was used to verify the accounting method.Re-sults:Based on the policy of"Issuing the Notice on Public Hospitals Cost Accounting Standards",it put forward the DRG cost ac-counting"marginal contribution method"and its hierarchical accounting framework.It presented the accounting path through cases,calculated the case cost and its composition,DRG cost,and analyzed the application of operation management.Conclusion:Based on the"marginal contribution method",hospitals can easily carry out"first-level accounting"for DRG costs on the basis of depart-mental cost accounting,which meets the main demand of hospitals"operation and management in the context of DRG payments;it can also match the basis of hospital costing with the degree of informatization."Level-by-level refinement"to further improve the ac-curacy of accounting.
