Construction and Application of DRG Cost Accounting Management System in Public Hospitals
- VernacularTitle:公立医院DRG成本核算管理体系构建与应用研究
- Author:
Hua JI
1
;
Qi-wen JIANG
;
Xinyu SHI
Author Information
1. 江苏省肿瘤医院 江苏 南京 210009
- Publication Type:Journal Article
- Keywords:
public hospital;
Diagnosis Related Groups;
cost accounting;
medical service item cost
- From:
Chinese Health Economics
2025;44(9):73-79
- CountryChina
- Language:Chinese
-
Abstract:
Objective:To construct a complete cost accounting management system of Diagnosis Related Groups(DRG)in public hospitals and promote the development of high quality public hospitals.Methods:The Cost Accounting Management System of DRG in public hospital was established by taking the cancer hospital as an example,the accounting basis,accounting methods,accounting results analysis and reports,accounting information for a comprehensive and specific construction and interpretation,and generate supporting optimization measures.Results:Representative disease groups was selected from the sample hospitals to carry out the cost accounting and analysis of DRG from various dimensions,and effectively standardized the cost accounting process of departments,medical service items and DRG in the sample hospitals.Conclusion:The construction of DRG Cost Accounting Management System in public hospitals from the aspects of cost accounting target,cost accounting method and process,cost ac-counting analysis and report,cost accounting informationization construction will help to give full play to the utility of DRG cost ac-counting to public hospitals in controlling unreasonable expenditure and improving operation efficiency.
