Medical service item standard cost accounting system and method based on time estimation operation cost method

Abstract

The invention discloses a medical service item standard cost accounting system and method based on a time estimation operation cost method, belongs to the technical field of medical cost accounting, and solves the problems that the medical service item accounting range is small, time and labor are consumed, the workload is large, the maintenance cost is high, and the price adjustment flexibility is poor. The invention comprises a real world data source, a standardized data acquisition module, a standardized data processing module, a standardized cost element accounting module, a standardized operation dictionary database, a standardized cost accounting module, a standardized cost accounting platform and a project standard cost output end. Cost comparability of new and old projects is improved, cost dynamic management and price dynamic adjustment are facilitated, a medical institution price management output end is formed, maintenance is simple, and project cost monitoring and new project cost accounting are facilitated; the invention is helpful for medical institutions to establish an in-hospital standard cost system and carry out difference analysis with the actual cost.

Description

technical field [0001] The invention relates to the technical field of medical cost accounting, in particular to a system and method for standard cost accounting of medical service items based on time estimation activity costing method. Background technique [0002] With the deepening of the society's demand for medical care, the medical price that can adapt to the society is in urgent need of reform. The deepening of the medical service price reform is oriented by clinical value, based on cost, and based on scientific methods. It will give full play to the professional advantages of medical institutions and establish And improve the dynamic adjustment mechanism of medical service prices. This reform has successively carried out a series of exploration and practice of price reform and cost accounting in the domestic theoretical and practical circles. For example, it is proposed to establish a standardized value model, establish a doctor’s labor value measurement model based...

AI Technical Summary

Problems solved by technology

[0003] The current exploration of medical service cost and price reform generally presents the following characteristics: First, there are generally single-point breakthroughs and pilot exploration levels in the combination of project specification theory and practice, and there is a lack of exploration and application at the regional level; second, most research and exploration focus on technology. A unified and standardized theoretical consensus has not yet been formed for the construction of labor value element models and their price calculations; third, cost-based pricing explorations have been carried out, but exploratory research on all elements of the cost of medical service items is relatively insufficient; fourth is that The time-based activity-based costing method has accumulated experience in calculating the cost of medical service items, but it still stays in the accounting of individual projects in a certain specialty, and does not have the theory and practice of large-scale application. The problem of cost distortion caused by unreasonable cost allocation, but the activity-based costing method also exposes its own inherent time-consuming and labor-intensive problems, heavy workload, high maintenance costs, and poor flexibility in model adjustment in practice.

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