CN113706051A - DRG-based hospital total cost accounting method - Google Patents
DRG-based hospital total cost accounting method Download PDFInfo
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- CN113706051A CN113706051A CN202111056356.3A CN202111056356A CN113706051A CN 113706051 A CN113706051 A CN 113706051A CN 202111056356 A CN202111056356 A CN 202111056356A CN 113706051 A CN113706051 A CN 113706051A
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- 201000010099 disease Diseases 0.000 claims abstract description 24
- 208000037265 diseases, disorders, signs and symptoms Diseases 0.000 claims abstract description 24
- 238000003745 diagnosis Methods 0.000 claims description 8
- 238000011282 treatment Methods 0.000 claims description 7
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Abstract
The invention relates to the technical field of financial management, in particular to a DRG-based hospital total cost accounting method, which comprises the following steps: s1, accounting the total cost of the department; s2, calculating the cost of the medical service project; s3, building a project price ratio library; s4, dividing a medical item set; s5, deeply dividing a medical item set; and S6, calculating the disease cost of the patient. The invention solves the problem that the cost consumption of each medical project cannot be defined in the project accounting by dividing the project set, establishes a project price ratio library by combining the medical charge project standard formulated by the government, reflects the project cost and the difficulty according to the medical resource consumption condition of the project, is more reasonable than the medical charge project standard, and simultaneously accounts the disease seed cost of the same patient by a plurality of accounting apertures, so that the accounting result has more analysis and comparison and is more suitable for the large environment reformed by the current payment system.
Description
Technical Field
The invention relates to the technical field of financial management, in particular to a DRG-based hospital total cost accounting method.
Background
The abbreviation of DRG, Diagnosis Related Group, that is, the disease Diagnosis Related Group, means that the disease is divided into 500 and 600 Diagnosis Related groups according to the factors such as the age, the number of hospitalization days, the clinical main Diagnosis, the secondary Diagnosis, other complications, whether to perform surgery, the disease degree and the like of the patient based on the information of the patient discharged from hospital, and the disease is respectively allocated to different social medical insurance amounts of the hospital according to the difference of each Group.
The DRG judges the critical degree and the technical difficulty of the disease on the basis of the cost, namely if the medical cost is higher, the more serious the disease is, the more the technical difficulty is. In the DRG weight calculation, medical expenses are divided into 5 types of medical expenses of 'medical treatment', 'nursing', 'management', 'medical skill' and 'medicine', and the medical expenses are 20%, so that the labor value of medical staff is reflected on the weight. Only on the premise of normative treatment will the weights approach the reality indefinitely. However, under the current conditions of low price, over-treatment, high drug ratio and high consumption ratio in the medical technology, the cost of the disease species does not meet the actual cost of the disease species, namely, the medical value cannot be embodied. Therefore, the DRG weight cannot really reflect the critical degree of the disease and the technical difficulty, and the DRG medical insurance payment which does not fully consider the medical value is an unscientific and reasonable expedient.
In view of the above, how to precisely and accurately combine the consumption of actual medical resources in clinical medical procedures and perform the total cost accounting of patients in hospital with financial accounting as a main line is a problem that needs to be solved by those skilled in the art.
Disclosure of Invention
The invention aims to provide a DRG-based hospital total cost accounting method to solve the problems in the background technology.
In order to achieve the purpose, the invention provides the following technical scheme: a DRG-based hospital total cost accounting method comprises the following steps:
s1, accounting total cost of departments: setting clinical departments and medical technical departments as cost units, and obtaining the total cost of the departments by applying a complete cost method;
s2, calculating the cost of the medical service project: on the basis of the total cost of departments, the cost of the medical service project is produced by applying an operation cost method;
s3, building a project price ratio library: acquiring medical resource consumption information corresponding to the cost of a medical service project in a clinical medical operation flow, and building a project price ratio library by combining the medical resource consumption information and a medical charging project standard formulated by the government;
s4, dividing the medical item set: acquiring patient visit data of a hospital within a preset time period to obtain a medical data set, establishing a project cost value evaluation system in a project price comparison library, and dividing the medical data set by using a fuzzy comprehensive evaluation method to obtain a medical project set;
s5, deep division of medical item sets: the medical item set is subdivided by combining the characteristics of the patient and the characteristics of the illness state;
s6, calculating the disease cost of the patient: and (4) counting and collecting according to the medical item set, obtaining the cost of the patient and the cost of the disease seeds by applying a cost back-stepping method, and accounting the cost of the disease seeds of the same patient by accounting the caliber.
Optionally, the total cost of the departments includes a direct cost and an indirect cost, the direct cost is generated according to the collection of each department, and the indirect cost is distributed according to the cost-benefit relationship of each department.
Optionally, the medical data sets are formed by patient visit data of a hospital in a preset time period, each medical data set corresponds to one visit data of one patient, each medical item set corresponds to one medical data set, and each medical item set includes at least one medical item.
Optionally, the patient characteristics include patient gender and patient age, and the condition characteristics include complications, treatment modality, and severity of the condition.
Optionally, the accounting aperture comprises discharge diagnosis charge, DRG payment criteria, standard clinical charge.
Compared with the prior art, the invention has the following beneficial effects:
1. according to the invention, by dividing the project set, the problem that the cost consumption of each medical project cannot be clearly defined in project accounting in the past is solved, and the financial accounting result is fed back to clinical medical application, so that the industry and property fusion is really realized;
2. the invention combines the medical charging project standard formulated by the government to establish a project price ratio library, reflects the project cost and the difficulty according to the medical resource consumption condition of the project, and is more real and reasonable compared with the medical charging project standard;
3. the invention simultaneously accounts the disease seed cost of the same patient by using a plurality of accounting apertures, so that the accounting result has more analytical and comparative properties and is more suitable for the environment reformed by the current payment system.
Drawings
Fig. 1 is a schematic flow chart of a DRG-based hospital total cost accounting method provided by the present invention.
Detailed Description
The technical solutions in the embodiments of the present invention will be clearly and completely described below with reference to the drawings in the embodiments of the present invention, and it is obvious that the described embodiments are only a part of the embodiments of the present invention, and not all of the embodiments. All other embodiments, which can be derived by a person skilled in the art from the embodiments given herein without making any creative effort, shall fall within the protection scope of the present invention.
Example (b): referring to fig. 1, the present invention provides a hospital total cost accounting method based on DRG, comprising the following steps:
s1, accounting total cost of departments: setting clinical departments and medical technical departments as cost units, and obtaining the total cost of the departments by applying a complete cost method;
s2, calculating the cost of the medical service project: on the basis of the total cost of departments, the cost of the medical service project is produced by applying an operation cost method;
s3, building a project price ratio library: acquiring medical resource consumption information corresponding to the cost of a medical service project in a clinical medical operation flow, and building a project price ratio library by combining the medical resource consumption information and a medical charging project standard formulated by the government;
s4, dividing the medical item set: acquiring patient visit data of a hospital within a preset time period to obtain a medical data set, establishing a project cost value evaluation system in a project price comparison library, and dividing the medical data set by using a fuzzy comprehensive evaluation method to obtain a medical project set;
s5, deep division of medical item sets: the medical item set is subdivided by combining the characteristics of the patient and the characteristics of the illness state;
s6, calculating the disease cost of the patient: and (4) counting and collecting according to the medical item set, obtaining the cost of the patient and the cost of the disease seeds by applying a cost back-stepping method, and accounting the cost of the disease seeds of the same patient by accounting the caliber.
The total cost of departments comprises direct cost and indirect cost, the direct cost is generated according to the collection of each department, and the indirect cost is shared according to the cost-benefit relation of each department. The medical data sets are formed by patient treatment data of a hospital in a preset time period, each medical data set corresponds to one treatment data of one patient, each medical item set corresponds to one medical data set, and each medical item set comprises at least one medical item. The patient characteristics include sex and age of the patient, and the disease characteristics include complications, treatment modality and severity of the disease. The accounting aperture comprises discharge diagnosis charge, DRG payment standard and standard clinical charge.
The invention solves the problem that the cost consumption of each medical project cannot be clearly defined in project accounting by dividing the project set, establishes a project ratio price library by combining the medical charge project standard formulated by the government, reflects the project cost and the difficulty according to the medical resource consumption condition of the project, is more real and reasonable compared with the medical charge project standard, and simultaneously accounts the disease cost of the same patient by using a plurality of accounting apertures, so that the accounting result has better analysis and comparison performance and is more suitable for the large environment reformed by the current payment system.
Although embodiments of the present invention have been shown and described, it will be appreciated by those skilled in the art that changes, modifications, substitutions and alterations can be made in these embodiments without departing from the principles and spirit of the invention, the scope of which is defined in the appended claims and their equivalents.
Claims (5)
1. A DRG-based hospital total cost accounting method is characterized by comprising the following steps: the method comprises the following steps:
s1, accounting total cost of departments: setting clinical departments and medical technical departments as cost units, and obtaining the total cost of the departments by applying a complete cost method;
s2, calculating the cost of the medical service project: on the basis of the total cost of departments, the cost of the medical service project is produced by applying an operation cost method;
s3, building a project price ratio library: acquiring medical resource consumption information corresponding to the cost of a medical service project in a clinical medical operation flow, and building a project price ratio library by combining the medical resource consumption information and a medical charging project standard formulated by the government;
s4, dividing the medical item set: acquiring patient visit data of a hospital within a preset time period to obtain a medical data set, establishing a project cost value evaluation system in a project price comparison library, and dividing the medical data set by using a fuzzy comprehensive evaluation method to obtain a medical project set;
s5, deep division of medical item sets: the medical item set is subdivided by combining the characteristics of the patient and the characteristics of the illness state;
s6, calculating the disease cost of the patient: and (4) counting and collecting according to the medical item set, obtaining the cost of the patient and the cost of the disease seeds by applying a cost back-stepping method, and accounting the cost of the disease seeds of the same patient by accounting the caliber.
2. The DRG-based hospital total cost accounting method according to claim 1, wherein: the total cost of the departments comprises direct cost and indirect cost, the direct cost is generated according to the collection of each department, and the indirect cost is shared according to the cost-benefit relation of each department.
3. The DRG-based hospital total cost accounting method according to claim 1, wherein: the medical data sets are formed by patient treatment data of a hospital in a preset time period, each medical data set corresponds to one treatment data of one patient, each medical item set corresponds to one medical data set, and each medical item set comprises at least one medical item.
4. The DRG-based hospital total cost accounting method according to claim 1, wherein: the patient characteristics include patient gender and patient age, and the condition characteristics include complications, treatment modality and severity of the condition.
5. The DRG-based hospital total cost accounting method according to claim 1, wherein: the accounting aperture comprises discharge diagnosis charge, DRG payment standard and standard clinical charge.
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| CN202111056356.3A CN113706051A (en) | 2021-09-09 | 2021-09-09 | DRG-based hospital total cost accounting method |
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Cited By (1)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN114334112A (en) * | 2021-12-30 | 2022-04-12 | 上海柯林布瑞信息技术有限公司 | Medical insurance-based hospital refined resource management method and device |
Citations (3)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN110619950A (en) * | 2019-09-16 | 2019-12-27 | 广州市花都区人民医院 | Medical service project cost accounting method, device, equipment and storage medium |
| CN111091424A (en) * | 2019-12-24 | 2020-05-01 | 上海熙软科技有限公司 | Disease species composition cost accounting method based on DRGs |
| CN112950433A (en) * | 2021-01-27 | 2021-06-11 | 上海交通大学医学院附属新华医院 | Disease seed composition data acquisition and accounting system based on DRGs |
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- 2021-09-09 CN CN202111056356.3A patent/CN113706051A/en active Pending
Patent Citations (3)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN110619950A (en) * | 2019-09-16 | 2019-12-27 | 广州市花都区人民医院 | Medical service project cost accounting method, device, equipment and storage medium |
| CN111091424A (en) * | 2019-12-24 | 2020-05-01 | 上海熙软科技有限公司 | Disease species composition cost accounting method based on DRGs |
| CN112950433A (en) * | 2021-01-27 | 2021-06-11 | 上海交通大学医学院附属新华医院 | Disease seed composition data acquisition and accounting system based on DRGs |
Cited By (1)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN114334112A (en) * | 2021-12-30 | 2022-04-12 | 上海柯林布瑞信息技术有限公司 | Medical insurance-based hospital refined resource management method and device |
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