Case cost accounting method and system, corresponding computer equipment and storage medium

Abstract

The invention discloses a case cost accounting method and system, a corresponding computer device and a storage medium, and the method comprises the steps: dividing the cost of a hospital into fixed medical cost, variable medical cost, consumable cost, medicine cost, ward platform cost, medical technology project cost and operation platform cost according to different resource elements; different resource element costs are counted into case costs by using different calculation methods according to cost related properties, medical care fixed costs are counted according to bed days, medical care change costs are counted according to time, consumable costs and drug costs are directly counted, ward platform costs are counted according to bed day cost apportionment, and medical technology project costs are counted according to internal settlement prices; the cost of the operation platform is counted according to the cost of a single operation, so that a more refined and accurate case cost accounting mode can be provided for a hospital according to the characteristics of different medical places, reliable cost data can be provided for clinical doctors and hospital operation management, and resource allocation optimization and operation efficiency improvement of the hospital are facilitated.

Description

Technical Field

[0001] This application relates to the field of electronic digital data processing, and particularly to a case cost accounting method. This application also relates to a case cost accounting system, as well as corresponding computer equipment and computer-readable storage media. Background Art

[0002] Currently, traditional medical cost accounting usually adopts the item superposition method, service unit superposition method or parameter allocation method. However, these case cost calculation methods have the following problems in application.

[0003] The item superposition method is to sum up the costs of medical service items, drug costs, and separately charged health material costs actually consumed by discharged patients based on the charge details of the discharged patients to obtain the cost of the case. The item superposition method is based on the cost accounting of medical service items. Generally, there are about four thousand medical service items in a general hospital. It is a very complex task to calculate clearly the cost of each medical service item, and the data quality of case cost accounting is overly affected by the item cost accounting.

[0004] The service unit superposition method (also known as the cost-income ratio method) is a method for calculating the disease cost by calculating the cost-income ratio of each service unit provided by the hospital to the patient based on the income and cost of the service unit. This method uses income data for cost allocation. In practice, the cost-income ratios of various charging items in the hospital vary greatly. Therefore, it is unreasonable to use income for allocation.

[0005] The parameter allocation method (also known as the top-down method) directly includes the drug costs and separately charged health material costs actually consumed by discharged patients into the patient cost, and allocates the costs of other cost accounting units to the patient cost by using the parameter allocation method. The parameters can be the patient's length of stay, treatment time, etc. According to different cost accounting units, the parameter allocation method can be divided into the parameter allocation method based on department units and the parameter allocation method based on service units. In practical applications, the daily costs of different patients in the same department vary greatly. Therefore, this method often fails to gain the recognition of clinicians.

[0006] The above-mentioned case cost accounting methods ignore the particularity of cost management in different medical scenarios, resulting in inaccurate cost allocation and unable to truly reflect the cost of medical services. Therefore, it is necessary to provide a case cost accounting method that can improve the accuracy of medical cost accounting and the level of refined management. Summary of the Invention

[0007] The present invention provides a case cost accounting method, system, and corresponding computer equipment and storage medium, which can improve the accuracy rate of case cost accounting.

[0008] In the first aspect of the present invention, there is provided a case cost accounting method, including:

[0009] Determine the fixed medical and nursing costs included in the corresponding case, where the fixed medical and nursing costs = (basic salary + allowance subsidy + social security payment of all doctors and nurses in the department where the case is located) / actual occupied bed days in the department where the case is located * length of hospital stay of the case;

[0010] Determine the variable medical and nursing costs included in the corresponding case, where the

[0011] Determine the consumable costs included in the corresponding case, where the consumable costs = material charges in the case charge details / (1 + consumable markup rate);

[0012] Determine the drug costs included in the corresponding case, where the drug costs = drug charges in the case charge details / (1 + drug markup rate);

[0013] Determine the ward platform costs included in the corresponding case, where the ward platform costs = bed day costs in the inpatient ward area where the case is located * length of hospital stay of the case;

[0014] Determine the medical technology project costs included in the corresponding case, where the medical technology project costs = ∑ internal settlement prices of the corresponding medical technology projects involved in the case * service times of the corresponding medical technology projects * medical technology cost coefficients of the corresponding medical technology departments. The internal settlement price of the medical technology project is the revised medical technology project cost. The medical technology cost coefficient of the medical technology department = total cost of the corresponding medical technology department / ∑ internal settlement prices of the corresponding medical technology projects in the medical technology department * service times of the corresponding medical technology projects, where the medical technology project is a medical service project carried out by the medical technology department;

[0015] Determine the operating platform costs included in the corresponding case, where the operating platform costs = ∑ total costs of the corresponding cost elements of the operating room involved in the case / corresponding total cost driver * cost driver corresponding to the case and the corresponding cost element. The element costs include anesthesiologist costs, disinfection material costs, surgical material costs, anesthetic material costs, disinfection equipment costs, anesthetic nurse costs, disinfection supply costs, surgical equipment costs, and nurse costs. The cost drivers corresponding to the anesthesiologist costs, disinfection material costs, surgical material costs, anesthetic material costs, disinfection equipment costs, and anesthetic nurse costs are weighted anesthetic duration, disinfection material cost coefficient, surgical material cost coefficient, anesthetic material cost coefficient, disinfection equipment cost coefficient, and anesthetic duration respectively. The cost drivers corresponding to the disinfection supply costs, surgical equipment costs, and nurse costs are all surgical duration;

[0016] Determine the case cost as the sum of the fixed medical and nursing costs, the variable medical and nursing costs, the consumable costs, the drug costs, the ward platform costs, the medical technology item costs, and the surgical platform costs.

[0017] In a second aspect of the present invention, there is provided a case cost accounting system, comprising:

[0018] A fixed medical and nursing cost determination module, configured to determine the fixed medical and nursing costs included in the corresponding case, where the fixed medical and nursing costs = (basic salary + allowance subsidy + social security payment of all doctors and nurses in the department where the case is located) / actual occupied bed days in the department where the case is located * number of days of hospitalization of the case;

[0019] A variable medical and nursing cost determination module, configured to determine the variable medical and nursing costs included in the corresponding case, where the

[0020] A consumable cost determination module, configured to determine the consumable costs included in the corresponding case, where the consumable costs = material charges in the case charge details / (1 + consumable markup rate);

[0021] A drug cost determination module, configured to determine the drug costs included in the corresponding case, where the drug costs = drug charges in the case charge details / (1 + drug markup rate);

[0022] A ward platform cost determination module, configured to determine the ward platform costs included in the corresponding case, where the ward platform costs = bed day cost of the inpatient ward area where the case is located * number of days of hospitalization of the case;

[0023] A medical technology item cost determination module, configured to determine the medical technology item costs included in the corresponding case, where the medical technology item costs = ∑ internal settlement price of the corresponding medical technology items involved in the case * number of service times of the corresponding medical technology items * medical technology cost coefficient of the corresponding medical technology department, the internal settlement price of the medical technology item is the revised medical technology item cost, and the medical technology cost coefficient of the medical technology department = total cost of the corresponding medical technology department / ∑ internal settlement price of the corresponding medical technology items of the medical technology department * number of service times of the corresponding medical technology items, where the medical technology item is a medical service item carried out by the medical technology department;

[0024] The surgical platform cost determination module is used to determine the surgical platform cost included in the corresponding case, where the surgical platform cost = ∑ (total cost of corresponding cost elements of the operating rooms involved in the case) / corresponding total cost driver * cost driver corresponding to the case and the corresponding cost element. The element costs include anesthesiologist cost, disinfection material cost, surgical material cost, anesthetic material cost, disinfection equipment cost, anesthetic nurse cost, disinfection supply cost, surgical equipment cost, and nurse cost. The cost drivers corresponding to the anesthesiologist cost, disinfection material cost, surgical material cost, anesthetic material cost, disinfection equipment cost, and anesthetic nurse cost are weighted anesthesia duration, disinfection material cost coefficient, surgical material cost coefficient, anesthetic material cost coefficient, disinfection equipment cost coefficient, and anesthesia duration respectively. The cost drivers corresponding to the disinfection supply cost, surgical equipment cost, and nurse cost are all surgical duration.

[0025] The case cost determination module is used to determine the case cost as the sum of the medical staff fixed cost, the medical staff variable cost, the consumable cost, the drug cost, the ward platform cost, the medical technology item cost, and the surgical platform cost.

[0026] In the third aspect of the present invention, there is provided a computer device, including a processor, a memory, and a computer program stored on the memory and executable on the processor. When the processor executes the computer program, the steps of the method according to the first aspect of the present invention are implemented or the functions of the system according to the second aspect of the present invention are implemented.

[0027] According to the fourth aspect of the present invention, there is provided a computer-readable storage medium, on which a computer program is stored. When the computer program is executed by a processor, the steps of the method according to the first aspect of the present invention are implemented or the functions of the system according to the second aspect of the present invention are implemented.

[0028] The case cost accounting method of the present invention, based on the department cost accounting and project cost accounting in the hospital, disassembles the hospital's costs into fixed medical and nursing costs, variable medical and nursing costs, (priced) consumable costs, drug costs, ward platform costs, medical technology project costs, and surgical platform costs according to different resource elements. Different resource element costs are included in the case cost using different calculation methods. The fixed medical and nursing costs are included by bed days, the variable medical and nursing costs are included by time, the consumable costs and drug costs are directly included, the ward platform costs are allocated and included by bed day costs, the medical technology project costs are included at the internal settlement price, and the surgical platform costs are included at the cost per single operation. Thus, it can provide a more refined and accurate case cost accounting method for the hospital according to the characteristics of different medical sites, provide reliable cost data for clinical doctors and hospital operation management, help the hospital optimize resource allocation, improve operation efficiency, and at the same time provide necessary assistance for activities such as calculating disease payment standards, profit and loss analysis, and cost control.

[0029] After reading the detailed description of the embodiments of the present invention in conjunction with the accompanying drawings, other features and advantages of the present invention will become clearer. BRIEF DESCRIPTION OF THE DRAWINGS

[0030] Figure 1 is a flowchart of an embodiment according to the method of the present invention;

[0031] Figure 2 is a block diagram of an embodiment according to the system of the present invention.

[0032] For clarity, these drawings are all schematic and simplified, showing only the details necessary for understanding the present invention and omitting other details. DETAILED DESCRIPTION OF THE EMBODIMENTS

[0033] The embodiments and examples of the present invention will be described in detail below with reference to the accompanying drawings.

[0034] The scope of application of the present invention will be apparent from the following detailed description. It should be understood that while the detailed description and specific examples illustrate the preferred embodiments of the present invention, they are given for illustrative purposes only.

[0035] Figure 1 A flowchart of a preferred embodiment of the case cost accounting method according to the present invention is shown.

[0036] The case cost accounting method of the present invention is carried out on the basis of hospital department cost accounting and project cost accounting. Hospital department cost accounting and project cost accounting are well known in the art. For example, the hospital department cost management system V6.3 and the medical service project cost management system V6.3 of the applicant are applied in many medical institutions. Hospital department cost accounting will calculate the total costs of each ward, medical technology department, operating platform, and medical auxiliary department. Project cost accounting will calculate the actual costs of each medical service project.

[0037] In step S102, determine the fixed medical staff costs included in the corresponding case.

[0038] The labor costs of doctors and nurses include four categories: basic salary, performance bonus, allowances and subsidies, and social security contributions. Among them, the basic salary, allowances and subsidies, and social security contributions are fixed labor costs, and the performance bonus is variable labor cost.

[0039] The fixed labor costs are considered to be related to the actual bed days occupied by the case (i.e., the patient). Therefore, they are included in each case according to the bed days.

[0040] Therefore, the fixed medical staff costs included in the corresponding case = (basic salary + allowances and subsidies + social security contributions of all doctors and nurses in the case's department) / actual bed days occupied by the case's department * case's hospitalization days.

[0041] In step S104, determine the variable medical staff costs included in the corresponding case.

[0042] The variable labor cost, that is, the performance bonus, is related to the specific medical service workload provided by medical staff for patients and needs to be calculated according to the specific workload of the corresponding case.

[0043] Therefore, the The quantity of medical service items refers to the number of service times of the same medical service item, and this data can be obtained from the hospital HIS system.

[0045] In step S106, determine the consumable costs included in the corresponding case.

[0046] In the case where high-value consumables and low-value charged consumables are matched with medical orders, the consumable costs can be directly included in the case costs according to the consumable consumption data corresponding to the case.

[0047] Therefore, the consumable cost included in the corresponding case = the material charge in the case charge details / (1 + consumable markup rate). The consumable markup rate can be the same for all consumables or different for different consumable categories. In the case of different consumable markup rates, the consumable costs of different categories of consumables for the case should be calculated separately according to the above formula, and then added up to obtain the consumable cost included in the case.

[0048] In step S108, determine the drug cost included in the corresponding case.

[0049] According to the drug charge information of the case, directly include the drug cost in the case cost.

[0050] Therefore, the drug cost included in the corresponding case = the drug charge in the case charge details / (1 + drug markup rate). The drug markup rate can be the same for all drugs or different for different drug categories. In the case of different drug markup rates, the drug costs of different categories of drugs for the case should be calculated separately according to the above formula, and then added up to obtain the drug cost included in the case.

[0051] In step S110, determine the ward platform cost included in the corresponding case.

[0052] The ward platform cost is related to the actual number of bed days occupied by the case. Therefore, the ward platform cost included in the corresponding case = the bed day cost of the inpatient ward area where the case is located * the number of days of the case's hospitalization.

[0053] In the embodiment, the ward platform cost is the sum of the non-single-charge consumable cost, equipment and facility cost, and ward operation cost within a period collected by the inpatient ward area. Among them, the non-single-charge material cost = the total amount of hygiene materials used in the ward area - the material charge amount of the patients in the ward area, the equipment and facility cost is the current depreciation amount of the fixed assets in the ward area, and the ward operation cost = the total cost of the ward area - the drug cost of the patients in the ward area - the total amount of hygiene materials used in the ward area - the current depreciation amount of the fixed assets in the ward area. The bed day cost of the inpatient ward area where the case is located can be calculated as the ward platform cost of the ward area where the case is located within a period / the actual number of bed days occupied by the ward area.

[0054] In step S112, determine the medical technology item cost included in the corresponding case.

[0055] Medical technology items refer to the medical service items carried out by medical technology departments (also known as medical technology sections). The medical technology sections of the hospital include: Pathology Department, Medical Laboratory, Blood Transfusion Department, Medical Imaging Department, Functional Examination Department, Endoscopy Center, Lithotripsy Center, Hemodialysis Room, Laser Room, Shock Wave Room, Hyperbaric Oxygen Therapy Center.

[0056] Based on the project cost accounting, the actual cost of each medical service project can be obtained. However, due to various reasons such as the inconsistency between the price charging target of medical service projects and medical activities, the inadequate implementation of the accrual system of basic business of the hospital, etc., the actual cost of medical service projects in the project cost accounting results may be inaccurate, which in turn leads to inaccurate case cost accounting.

[0057] Here we take the hospital's medical imaging department as an example. The accounting methods for other medical and technical departments are the same.

[0058] For example, the cost accounting results of a hospital's medical imaging project in 2023 are shown in Table 1 below:

[0059]

[0060] The cost of each item in the Medical Imaging Department is the actual cost result presented under the comprehensive management of the Medical Imaging Department. Since the actual cost result may be inaccurate, when performing the case cost accounting of the present invention, it is necessary to establish an internal settlement price based on the actual cost of the medical service items carried out, and calculate the case cost according to the settlement price.

[0061] The internal settlement price is the cost used for settlement between the medical and technical departments and the wards, which is formed by judging the actual cost content and correcting individual costs on the basis of actual cost accounting.

[0062] For a specific project, such as Project 21859, the project cost accounting results are shown in Table 2 below.

[0063] Table 2: Cost Accounting Results of Project 21859

[0064]

[0065] By analyzing the data in the above table, it is found that the amount of other expenses 34.7 is relatively high. The detailed accounts of other expenses are further retrieved, as shown in Table 3 below.

[0066] Table 3: Composition of Other Expenses for Project 21859

[0067] Cost Item Code Cost Item Name Amount 070101 Office Expenses 0.16 070106 Electricity Expenses 4.23 07010702 Telephone and Communication Expenses 0.05 070109 Property Management Fees 4.27 07011202 Repair Costs of Buildings 2.93 07011203 Operation and Maintenance Fees of Network Information Systems 0.04 070117 Other Material Costs (07) 0.52 070118 Low-value Consumables (07) 0.42 070123 Welfare Expenses 0.68 070124 Hospitalization Subsidy for New Employees without Housing 21.17

[0068] Through data analysis, it was found that the housing subsidy for the first five years was subsidized to new employees without housing in that year, and the amount allocated to the project "21859 Femoral X-ray Photography" was 21.17. This cost is an abnormal operating cost and should be eliminated. Finally, the unit cost of the project "21859 Femoral X-ray Photography" was revised to 50.8 yuan, as shown in Table 4 below.

[0069] Table 4: Internal Settlement Price List for Cost Accounting of Project 21859

[0070]

[0071] Since the cost settlement price of medical service items is based on the project cost accounting data of a certain historical period, rather than the current period's cost data accounting results, the total cost of each item in the medical technology department does not equal the total cost of the medical technology department. In order to not only meet the hospital's case-based cost control but also make the cost statement consistent with the current financial data, the method of the present invention introduces a medical technology cost coefficient. The medical technology cost coefficient of a certain medical technology department is equal to the total cost of the medical technology department / ∑ (the internal settlement price of the corresponding medical technology items in the medical technology department * the number of service times of the corresponding medical technology items). For example, in June 2024, the actual cost of the medical imaging department was 1,004,083.26, while the total settlement price of each item was 873,115.88. Then the medical technology cost coefficient a of this department = 1,004,083.26 / 873,115.88 = 1.15. Table 5 below shows the internal settlement prices of each item in the medical imaging department in June 2024.

[0072] Table 5: Settlement Prices of Each Item in the Medical Imaging Department in June 2024

[0073]

[0074] The cost of medical technology items for a certain case = ∑ (the internal settlement price of the corresponding medical technology items involved in the case * the number of service times of the corresponding medical technology items * the medical technology cost coefficient of the corresponding medical technology department), as shown in Table 6 below.

[0075] Table 6: Medical Technology Project Costs for a Certain Case

[0076]

[0077] In step S114, determine the surgical platform cost included in the corresponding case.

[0078] As an important asset-intensive department and public platform department in the hospital, the operating room is an important component of the cost of surgical cases. Therefore, when calculating the case cost, a scientific method needs to be used for calculation.

[0079] According to the similarity of resources and different cost drivers in the present invention, in one embodiment, the operating room cost can be divided into 9 categories, and the cost drivers for each category are formulated. See the first 9 cost elements and the corresponding cost drivers in the following table. In another embodiment, the operating room cost can also be divided into 12 categories, and the cost drivers for each category are formulated, as shown in the following table:

[0080]

[0081]

[0082] After clarifying the cost elements and cost drivers, the cost of a certain cost element of a case can be calculated by the following formula: The cost of a certain cost element of a case = The total cost of a certain cost element in the operating room / The corresponding total cost driver * The cost driver of a certain case.

[0083] Therefore, the cost accounting of the operating room is transformed into the acquisition and calculation of the cost data of each cost element and cost driver. When the hospital conducts the calculation of department costs and project costs, it has completed the collection of cost details such as labor costs, material costs, fixed asset depreciation, water and electricity fees, and property management fees. The cost of each element here is a process of classified collection based on the cost details of department costs according to fields such as cost classification and attributes. The collection methods for specific costs are as follows:

[0084] Operating Room Cost Elements Cost Data Acquisition Method Anesthesiologist Costs Total Labor Costs of Anesthesiologists Disinfection Material Costs Total Costs of Disinfection Materials Surgical Material Costs Total Costs of Surgical Materials Anesthesia Material Costs Total Costs of Anesthesia Materials Disinfection Equipment Costs Total Equipment Depreciation of Disinfection Equipment Anesthesia Nurse Costs Total Labor Costs of Anesthesia Nurses Disinfection Supply Costs Total Fixed Asset Depreciation of Disinfection Supply Surgical Equipment Costs Total Fixed Asset Depreciation of Surgical Equipment Nurse Costs Total Labor Costs of Nurses Building Costs Total Fixed Asset Depreciation of Buildings Water and Electricity Expenses Total Costs of Water and Electricity Property Management Fees Total Costs of Property Management

[0085] The cost driver data of each operation needs to collect the operation records and anesthesia records in the hospital's operation anesthesia management system and obtain relevant cost driver data from them.

[0086] Cost Driver Data Acquisition Method Weighted Anesthesia Duration (Anesthesia End Time - Anesthesia Start Time) * Number of Anesthesiologists in Anesthesia Record Disinfection Material Cost Coefficient Actual Consumption Cost of Disinfection Materials in Operating Room / Standard Cost of Disinfection Materials Surgical Material Cost Coefficient Actual Consumption Cost of Surgical Materials in Operating Room / Standard Cost of Surgical Materials Anesthesia Material Cost Coefficient Actual Consumption Cost of Anesthesia Materials in Operating Room / Standard Cost of Anesthesia Materials Disinfection Equipment Cost Coefficient Actual Consumption Cost of Disinfection Equipment in Operating Room / Standard Cost of Disinfection Equipment Anesthesia Duration (Anesthesia End Time - Anesthesia Start Time) in Anesthesia Record Surgical Duration (Surgical End Time - Surgical Start Time) in Surgical Record Surgical Duration (Surgical End Time - Surgical Start Time) in Surgical Record Surgical Duration (Surgical End Time - Surgical Start Time) in Surgical Record Surgical Duration (Surgical End Time - Surgical Start Time) in Surgical Record Surgical Duration (Surgical End Time - Surgical Start Time) in Surgical Record Surgical Duration (Surgical End Time - Surgical Start Time) in Surgical Record Surgical Duration (Surgical End Time - Surgical Start Time) in Surgical Record

[0087] In order to achieve the goal of cost control, specific surgical standard consumptions need to be formulated for the costs of various disinfection materials, surgical materials, anesthesia materials, and disinfection equipment to form standard costs. The case costs are recorded according to the standard costs for internal cost settlement, and then multiplied by the corresponding cost coefficients to make the total cost equal to the actual cost of the operating room in the current period for external reporting.

[0088] Therefore, the operation platform cost included in the corresponding case = ∑ The total cost of the corresponding cost element in the operating rooms involved in the case / The corresponding total cost driver * The cost driver corresponding to the case and the corresponding cost element.

[0089] In step S116, the case cost is determined as the sum of the fixed medical staff cost, the variable medical staff cost, the consumable cost, the drug cost, the ward platform cost, the medical technology project cost, and the operation platform cost.

[0090] Through the method of the present invention, the costs of the hospital are distinguished according to different resource elements. According to different resource elements, different inclusion methods are selected. Those related to the number of bed days are calculated according to the number of bed days, those related to time are calculated according to time, and the drug and consumable charges are directly included. Thus, the case costs can be accurately calculated in detail according to the characteristics of different medical places, improving the accuracy of cost accounting and the financial management level of the hospital. At the same time, cost standards and cost coefficients are established based on resource elements, which not only meet the value and significance of standard cost accounting for management but also can transition from standard cost to actual cost to meet the needs of external reporting.

[0091] Figure 2 A block diagram showing a preferred embodiment of a case cost accounting system according to the present invention is shown. The case cost accounting system of this embodiment includes:

[0092] A medical staff fixed cost determination module 202 for determining the medical staff fixed cost included in the corresponding case, where the medical staff fixed cost = (basic salary + allowance subsidy + social security payment of all doctors and nurses in the department where the case is located) / actual occupied bed days in the department where the case is located * case hospitalization days;

[0093] A medical staff variable cost determination module 204 for determining the medical staff variable cost included in the corresponding case, where the

[0094] A consumable cost determination module 206 for determining the consumable cost included in the corresponding case, where the consumable cost = material charge in the case charge details / (1 + consumable markup rate);

[0095] A drug cost determination module 208 for determining the drug cost included in the corresponding case, where the drug cost = drug charge in the case charge details / (1 + drug markup rate);

[0096] A ward platform cost determination module 210 for determining the ward platform cost included in the corresponding case, where the ward platform cost = bed day cost of the inpatient ward area where the case is located * case hospitalization days;

[0097] A medical technology item cost determination module 212 for determining the medical technology item cost included in the corresponding case, where the medical technology item cost = ∑ internal settlement price of the corresponding medical technology items involved in the case * corresponding medical technology item service times * medical technology cost coefficient of the corresponding medical technology department. The internal settlement price of the medical technology item is the revised medical technology item cost, and the medical technology cost coefficient of the medical technology department = total cost of the corresponding medical technology department / ∑ internal settlement price of the corresponding medical technology items in the department * corresponding medical technology item service times, where the medical technology item is a medical service item carried out by the medical technology department;

[0098] The surgical platform cost determination module 214 is used to determine the surgical platform cost included in the corresponding case, where the surgical platform cost = ∑ (total cost of corresponding cost elements in the operating rooms involved in the case) / corresponding total cost driver * cost driver corresponding to the case and the corresponding cost element. The element costs include anesthesiologist cost, disinfection material cost, surgical material cost, anesthetic material cost, disinfection equipment cost, anesthetic nurse cost, disinfection supply cost, surgical equipment cost, and nurse cost. The cost drivers corresponding to the anesthesiologist cost, disinfection material cost, surgical material cost, anesthetic material cost, disinfection equipment cost, and anesthetic nurse cost are weighted anesthetic duration, disinfection material cost coefficient, surgical material cost coefficient, anesthetic material cost coefficient, disinfection equipment cost coefficient, and anesthetic duration respectively. The cost drivers corresponding to the disinfection supply cost, surgical equipment cost, and nurse cost are all surgical duration.

[0099] The case cost determination module 216 is used to determine the case cost as the sum of the medical staff fixed cost, the medical staff variable cost, the consumable cost, the drug cost, the ward platform cost, the medical technology item cost, and the surgical platform cost.

[0100] In another embodiment, the present invention provides a computer-readable storage medium, on which a computer program is stored. When the computer program is executed by a processor, it implements the steps of the method embodiment shown in combination with Figure 1 or other corresponding method embodiments or implements the functions of the system embodiment shown in combination with Figure 2 or other corresponding system embodiments, which will not be elaborated here.

[0101] In another embodiment, the present invention provides a computer device, including a processor, a memory, and a computer program stored on the memory and executable on the processor. When the processor executes the computer program, it implements the steps of the method embodiment shown in combination with Figure 1 or other corresponding method embodiments or implements the functions of the system embodiment shown in combination with Figure 2 or other corresponding system embodiments, which will not be elaborated here.

[0102] The various different embodiments described herein, or specific features, structures, or characteristics thereof, may be appropriately combined in one or more embodiments of the present invention. Additionally, in certain cases, as appropriate, the order of steps described in the flowcharts and / or the pipelining descriptions may be modified and does not necessarily have to be performed exactly in the order described. Further, the various different aspects of the present invention may be implemented using software, hardware, firmware, or a combination thereof and / or other computer-implemented modules or devices that perform the described functions. The software implementation of the present invention may include executable code stored in a computer-readable medium and executed by one or more processors. The computer-readable medium may include a computer hard drive, ROM, RAM, flash memory, portable computer storage media such as CD-ROM, DVD-ROM, flash drive, and / or other devices having a Universal Serial Bus (USB) interface, and / or any other suitable tangible or non-transitory computer-readable medium or computer memory on which the executable code may be stored and executed by a processor. The present invention may be used in conjunction with any suitable operating system.

[0103] Unless expressly stated otherwise, the singular forms "a", "the" used herein include plural meanings (i.e., having the meaning of "at least one"). It should be further understood that the terms "having", "including", and / or "comprising" as used in the specification indicate the presence of the stated features, steps, operations, elements, and / or components, but do not preclude the presence or addition of one or more other features, steps, operations, elements, components, and / or combinations thereof. As used herein, the term "and / or" includes any and all combinations of one or more of the listed related items.

[0104] Some preferred embodiments of the present invention have been described above, but it should be emphasized that the present invention is not limited to these embodiments and may be implemented in other ways within the scope of the subject matter of the present invention. Those skilled in the art can make various variations and modifications to the present invention under the inspiration of the technical concept of the present invention and without departing from the content of the present invention, and these variations or modifications still fall within the protection scope of the present invention.

Claims

1. A case cost accounting method, characterized in that: The method comprises: Determine the fixed medical care costs included in the corresponding cases, where the fixed medical care costs = (basic salary of all doctors and nurses in the department where the case is located + allowances and subsidies + social security contributions) / actual number of occupied bed days in the department where the case is located * number of hospitalization days for the case; Determine the variable cost of care included in the case, where Determine the consumables cost included in the corresponding case, where the consumables cost = material charges in the case charge details / (1+consumables markup rate); Determine the drug cost included in the corresponding case, where the drug cost = drug charge in the case charge details / (1+drug markup rate); Determine the ward platform cost included in the corresponding case, where the ward platform cost = bed-day cost of the inpatient ward where the case is located * number of hospitalization days of the case; Determine the cost of the medical technology project included in the corresponding case, where the cost of the medical technology project = ∑ internal settlement price of the corresponding medical technology project involved in the case * number of services of the corresponding medical technology project * medical technology cost coefficient of the corresponding medical technology department, the internal settlement price of the medical technology project is the revised cost of the medical technology project, and the medical technology cost coefficient of the medical technology department = total cost of the corresponding medical technology department / ∑ internal settlement price of the corresponding medical technology project of the medical technology department * number of services of the corresponding medical technology project, where the medical technology project is the medical service project carried out by the medical technology department; Determine the cost of the surgical platform included in the corresponding case, wherein the surgical platform cost = ∑ the total cost of the corresponding cost elements of the operating room involved in the case / the corresponding total cost driver * the cost driver corresponding to the case and the corresponding cost element, wherein the element cost includes the anesthesiologist cost, the disinfection material cost, the surgical material cost, the anesthesia material cost, the disinfection equipment cost, the anesthesia nurse cost, the disinfection supply cost, the surgical equipment cost, and the nurse cost, and the cost drivers corresponding to the anesthesiologist cost, the disinfection material cost, the surgical material cost, the anesthesia material cost, the disinfection equipment cost, and the anesthesia nurse cost are respectively the weighted anesthesia time, the disinfection material cost coefficient, the surgical material cost coefficient, the anesthesia material cost coefficient, the disinfection equipment cost coefficient, and the anesthesia time, and the cost drivers corresponding to the disinfection supply cost, the surgical equipment cost, and the nurse cost are all the surgery time; The case cost is determined as the sum of the fixed medical care cost, the variable medical care cost, the consumables cost, the drug cost, the ward platform cost, the medical technology project cost, and the surgical platform cost.

2. The method according to claim 1, characterized in that The bed-day cost of the inpatient ward where the case is located is calculated as the ward platform cost of the ward where the case is located within a time period / the actual occupied bed days of the ward. The ward platform cost is the sum of the non-charged consumables costs, equipment and facility costs and ward operating costs within a time period, which are aggregated according to the inpatient ward. Among them, the non-charged material cost = the total amount of sanitary materials collected by the ward - the amount of material fees charged for patients in the ward, the equipment and facility cost is the current depreciation amount of the ward's fixed assets, and the ward operating cost = the total cost of the ward - the drug costs of patients in the ward - the total amount of sanitary materials collected by the ward - the current depreciation amount of the ward's fixed assets.

3. The method according to claim 1, characterized in that The consumable markup rates are different for different consumable categories, and / or the drug markup rates are different for different drug categories.

4. The method according to claim 1, characterized in that: The weighted anesthesia duration = (anesthesia end time - anesthesia start time) * number of anesthesiologists, the disinfection material cost coefficient = actual consumption cost of disinfection materials in the operating room / standard cost of disinfection materials, the surgical material cost coefficient = actual consumption cost of surgical materials in the operating room / standard cost of surgical materials, the anesthesia material cost coefficient = actual consumption cost of anesthesia materials in the operating room / standard cost of anesthesia materials, the disinfection equipment cost coefficient = actual consumption cost of disinfection equipment in the operating room / standard cost of disinfection equipment.

5. A case cost accounting system, characterized in that: The system comprises: A medical care fixed cost determination module is used to determine the medical care fixed cost included in the corresponding case, wherein the medical care fixed cost = (basic salary of all doctors and nurses in the department where the case is located + allowances and subsidies + social security contributions) / actual number of occupied bed days in the department where the case is located * number of hospitalization days for the case; The medical care variable cost determination module is used to determine the medical care variable cost included in the corresponding case, wherein the A consumables cost determination module, used to determine the consumables cost included in the corresponding case, wherein the consumables cost = material charges in the case charge details / (1+consumables markup rate); A drug cost determination module, used to determine the drug cost included in the corresponding case, wherein the drug cost = drug charge in the case charge details / (1+drug markup rate); A ward platform cost determination module is used to determine the ward platform cost included in the corresponding case, wherein the ward platform cost = bed-day cost of the inpatient ward where the case is located * number of hospitalization days of the case; A medical technology project cost determination module is used to determine the medical technology project cost included in the corresponding case, wherein the medical technology project cost = ∑ internal settlement price of the corresponding medical technology project involved in the case * number of services of the corresponding medical technology project * medical technology cost coefficient of the corresponding medical technology department, the internal settlement price of the medical technology project is the revised medical technology project cost, and the medical technology cost coefficient of the medical technology department = total cost of the corresponding medical technology department / ∑ internal settlement price of the corresponding medical technology project of the medical technology department * number of services of the corresponding medical technology project, wherein the medical technology project is the medical service project carried out by the medical technology department; A surgical platform cost determination module is used to determine the surgical platform cost included in the corresponding case, wherein the surgical platform cost = ∑ the total cost of the corresponding cost elements of the operating room involved in the case / the corresponding total cost driver * the cost driver corresponding to the case and the corresponding cost element, wherein the element cost includes the anesthesiologist cost, the disinfection material cost, the surgical material cost, the anesthesia material cost, the disinfection equipment cost, the anesthesia nurse cost, the disinfection supply cost, the surgical equipment cost, and the nurse cost, and the cost drivers corresponding to the anesthesiologist cost, the disinfection material cost, the surgical material cost, the anesthesia material cost, the disinfection equipment cost, and the anesthesia nurse cost are respectively weighted anesthesia time, disinfection material cost coefficient, surgical material cost coefficient, anesthesia material cost coefficient, disinfection equipment cost coefficient, and anesthesia time, and the cost drivers corresponding to the disinfection supply cost, the surgical equipment cost, and the nurse cost are all surgery time; The case cost determination module is used to determine the case cost as the sum of the fixed medical care cost, the variable medical care cost, the consumables cost, the drug cost, the ward platform cost, the medical technology project cost, and the surgical platform cost.

6. The system according to claim 5, characterized in that The bed-day cost of the inpatient ward where the case is located is calculated as the ward platform cost of the ward where the case is located within a time period / the actual occupied bed days of the ward. The ward platform cost is the sum of the non-charged consumables costs, equipment and facility costs and ward operating costs within a time period, which are aggregated according to the inpatient ward. Among them, the non-charged material cost = the total amount of sanitary materials collected by the ward - the amount of material fees charged for patients in the ward, the equipment and facility cost is the current depreciation amount of the ward's fixed assets, and the ward operating cost = the total cost of the ward - the drug costs of patients in the ward - the total amount of sanitary materials collected by the ward - the current depreciation amount of the ward's fixed assets.

7. The system according to claim 5, characterized in that The consumable markup rates are different for different consumable categories, and / or the drug markup rates are different for different drug categories.

8. The system according to claim 5, characterized in that The weighted anesthesia duration = (anesthesia end time - anesthesia start time) * number of anesthesiologists, the disinfection material cost coefficient = actual consumption cost of disinfection materials in the operating room / standard cost of disinfection materials, the surgical material cost coefficient = actual consumption cost of surgical materials in the operating room / standard cost of surgical materials, the anesthesia material cost coefficient = actual consumption cost of anesthesia materials in the operating room / standard cost of anesthesia materials, the disinfection equipment cost coefficient = actual consumption cost of disinfection equipment in the operating room / standard cost of disinfection equipment.

9. A computer device comprising a processor, a memory and a computer program stored in the memory and executable on the processor, wherein the processor implements the steps of the method according to claim 1 when executing the computer program.

10. A computer-readable storage medium having a computer program stored thereon, wherein the computer program implements the steps of the method according to claim 1 when executed by a processor.

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