A Practical Study on the Optimization and Upgrading Based on Full-Dimensional Cost Accounting in Public Hospitals
- VernacularTitle:公立医院全维度成本核算优化升级实践研究
- Author:
Yang YANG
1
;
Zhiqin LEI
;
Jianjun LI
Author Information
1. 河南省人民医院 郑州 450000;河南省价值医疗工程研究中心 郑州 450000
- Keywords:
full-dimensional cost accounting;
DRG/DIP;
valuing intelligence;
path optimization;
reduce costs and increase efficiency
- From:
Chinese Health Economics
2024;43(5):82-87
- CountryChina
- Language:Chinese
-
Abstract:
Objective:Optimizing and upgrading the accounting methods and approaches for each dimension by comparing and analyzing the practical effects of the full-dimension costing path in public hospitals.Methods:List the mainstream accounting paths guided by the current cost accounting plan for public hospitals,to compare the advantages and disadvantages of the results of each type of accounting methods and their degree of difficulty,and to optimize and upgrade the details of accounting in all dimensions.Re-sults:Different accounting methods have their own advantages and disadvantages,and the path selection needs to rely on the scale of public hospitals,management needs,accounting level and information construction degree and other comprehensive factors,that is,with the selection of accounting paths in each dimension from simple to fine,the degree of data refinement and reference strength are correspondingly from weak to strong.Conclusion:Public hospitals should combine their own accounting basic conditions,choose the best accounting methods and paths,build a cost accounting control system,and continuously optimize and upgrade the ac-counting model,in order to provide strong decision-making support for hospitals to find out the asset base,strengthen resource allo-cation and improve data governance capabilities.
