Disease cost accounting method based on cost inverse method

Abstract

The invention relates to the technical field of financial management, in particular to a disease cost accounting method based on a cost backward deduction method, and the method comprises the following steps: S1, accounting the income of a department; S2, accounting the department cost; S3, calculating the cost return rate; S4, calculating a price adjustment rate; and S5, carrying out cost back-stepping. The medical project cost of the patient is deduced in real time through the patient medical project income, the medical project cost return rate and the price adjustment rate, timeliness is achieved, and data support is provided for dynamic monitoring of department cost and disease cost.

Description

technical field [0001] The invention relates to the technical field of financial management, in particular to a cost accounting method for disease types based on the cost reverse method. Background technique [0002] Under the current situation of low medical technology charges, excessive treatment, high proportion of drugs, and high proportion of consumption, the cost of the disease does not meet the actual cost of the disease, that is, it cannot reflect the medical value. How to finely and accurately combine the consumption of actual medical resources in the clinical medical process, and quickly and effectively calculate the cost of the disease is the hospital's die-cutting needs. [0003] At present, the domestically adopted disease cost accounting methods mainly include the following three methods: item superposition method based on project cost, secondary allocation method based on department cost, and cost-to-expense ratio method based on expense. Among them, the proj...

AI Technical Summary

Problems solved by technology

Among them, the project superposition method based on project cost has the following disadvantages, which have extremely high requirements for the rationality of the medical service project setting; the workload is large and the dependence on the information system is strong; High standard

The two-level apportionment method based on department costs has the following disadvantages. The apportionment process is relatively simple, which belongs to "accounting for the sake of accounting"; it has little reference value for the internal management of the hospital.

The cost-to-expense ratio method based on expenses has the following disadvantages. The determination of the cost-to-expense ratio relationship requires reliable accounting data for support; the ratio relationship needs to be adjusted in time according to the actual situation

Images