Research on Practice and Improvement of DRG Cost Accounting Based on Service Unit Superposition Method
- VernacularTitle:基于服务单元叠加法的DRG成本核算实践与改进研究
- Author:
Wenjuan YANG
1
;
Dajin LIU
;
Jie LI
;
Tao XU
;
Zhaoshen JIN
Author Information
1. 昆明医科大学第一附属医院 云南 昆明 650032
- Publication Type:Journal Article
- Keywords:
service unit superposition method;
cost accounting;
executive department;
cost-charge ratio
- From:
Chinese Hospital Management
2025;45(6):70-72
- CountryChina
- Language:Chinese
-
Abstract:
Reform of medical insurance payment methods,make DRG cost accounting an important part of hospi-tal management work.The choice of DRG cost accounting method affects the time of the accounting results to some extent,and also affects the accuracy of the accounting results,which turn affects the hospital's understanding of the surplus of medical insurance settlement and the corresponding control means.Taking a public hospital in Yunnan Province as an example,based on the theory of service unit superposition method,the DRG cost accounting method is improved,and the project cost accounting can be carried out synchron,which can produce the accounting results more simply and quickly,and lay the foundation for the further lean management of the hospital.
