Hospital Cost Five-Step Calculation and Profit and Loss Four-Step Accounting Method

Abstract

The application discloses a hospital cost five-step calculation and profit and loss four-step method accounting method, and multi-dimensional cost accounting and analysis are realized through the combination of five-step calculation and four-step method. The five-step calculation includes medicine consumption cost, variable cost, direct cost, medical business cost and medical total cost accounting, and the four-step method includes marginal contribution, direct contribution, gross contribution and net contribution accounting. The method is based on the fusion of manufacturing cost method and complete cost method, supports multi-source data collection and industry and finance integration, can perform cost trend, composition and disease cost analysis, visually displays the results, supports DRG / DIP payment docking, has the functions of real-time monitoring and early warning and data storage backup, and improves the hospital cost management efficiency and decision-making level. The application has the advantages that multi-dimensional analysis of hospital cost data and industry and finance integration can be realized, the efficiency and accuracy of cost accounting are improved, and strong support is provided for fine management and operation decision of the hospital.

Description

Technical Field

[0001] This invention relates to the field of medical information technology, specifically to a five-step method for calculating hospital costs and a four-step method for calculating profits and losses. Background Technology

[0002] With the nationwide rollout of DRG / DIP payment methods, hospitals are facing stricter requirements for cost control and more refined management. Traditional hospital cost accounting systems, primarily focused on financial cost accounting, have significant shortcomings in practical application. On the one hand, they struggle to meet the multi-dimensional, refined data needs of hospital operations and management, failing to provide strong data support for daily operational decisions. On the other hand, traditional systems cannot achieve deep integration of business and finance, resulting in a disconnect between cost data and business processes. This prevents accurate reflection of the hospital's actual operational status, significantly diminishing the role of cost data in supporting hospital management decisions.

[0003] In actual operation, the existing system still suffers from problems such as complex operation procedures, low data integration, and insufficient intelligence. These problems seriously affect the efficiency and accuracy of cost accounting, and a more scientific and efficient accounting method is urgently needed to solve these problems. Summary of the Invention

[0004] To address the aforementioned problems, this invention proposes a five-step hospital cost calculation and a four-step profit and loss accounting method that enables multi-dimensional analysis and business-finance integration of hospital cost data, improves the efficiency and accuracy of cost accounting, and provides strong support for the refined management and operational decision-making of hospitals.

[0005] To solve the above-mentioned technical problems, the technical solution proposed in this invention is: a five-step calculation method for hospital costs and a four-step profit and loss accounting method. By combining the five-step calculation method with the four-step method, a multi-dimensional accounting and analysis of hospital costs can be achieved. The five-step calculation method includes sequential calculation of drug and consumable costs, variable costs, direct costs, medical business costs, and total medical costs. The four-step method includes sequential calculation of marginal contribution, direct contribution, gross contribution, and net contribution.

[0006] Preferably, the drug and consumable cost accounting is used to calculate the cost of drugs and consumables, the variable cost accounting covers cost items that change with the volume of business, the direct cost accounting focuses on costs that can be directly attributed, the medical business cost accounting includes medical service-related costs, and the medical full cost accounting covers the overall operating costs of the hospital.

[0007] Preferably, the marginal contribution accounting is calculated by subtracting variable costs from revenue, the direct contribution accounting deducts direct costs based on the marginal contribution, the gross contribution accounting further deducts medical business costs, and the net contribution accounting finally deducts all medical costs to reflect the actual profitability.

[0008] Preferably, this method is based on the integration of manufacturing cost method and full cost method to realize cost data classification and allocation, and meet the hospital's internal operation management needs for multi-dimensional cost data.

[0009] Preferably, this method supports the collection of cost-related data from multiple sources, including the hospital's HIS system and financial system, and achieves cost accounting that integrates business and finance through data integration.

[0010] Preferably, this method provides data support for hospital operational decisions through data analysis functions such as cost trend analysis, cost composition analysis, and disease cost analysis.

[0011] Preferably, this method displays the accounting results and analysis reports through charts and dashboards to help managers intuitively grasp the cost situation.

[0012] Preferably, this method supports integration with DRG / DIP payment methods, assisting hospitals in medical insurance payment management and performance evaluation.

[0013] Preferably, the method has real-time data monitoring and early warning functions, which can promptly identify abnormal cost situations, while ensuring data security and traceability through data storage and backup.

[0014] The advantages of this invention compared to the prior art are:

[0015] Firstly, it enables multi-dimensional cost accounting. By organically combining the "five-step calculation" and the "four-step method," hospital costs can be calculated and analyzed from different levels and perspectives. This comprehensively and accurately reflects the composition of hospital costs and profitability, meeting the hospital's need for cost data in different management scenarios and providing a solid data foundation for the hospital's refined management.

[0016] Secondly, it enhances the integration of business and finance. This method supports the collection of cost data from multiple business systems, achieving deep integration of business and financial data. This allows cost accounting to closely align with the hospital's business processes, ensuring consistency and relevance between cost data and actual business activities, thereby providing more targeted and effective support for the hospital's operational decisions.

[0017] Thirdly, it supports hospital management decision-making. Through powerful data analysis capabilities and visualization methods, complex cost data is presented to hospital managers in intuitive and clear charts and dashboards, helping them quickly grasp the hospital's cost and profitability status. Simultaneously, it supports integration with DRG / DIP payment methods, and combined with real-time data monitoring and early warning functions, it can promptly detect cost anomalies, providing strong support for hospital cost control, process optimization, and performance evaluation management decisions, thereby improving the hospital's operational efficiency and management level. Detailed Implementation

[0018] The present invention will now be described in further detail.

[0019] Example 1

[0020] In a top-tier hospital application, data collection was the first step. The hospital's multi-source data systems, including the HIS and financial systems, store a large amount of cost-related data, including drug procurement and usage data, consumable requisition and consumption data, and the implementation status and corresponding cost data of various diagnostic and treatment procedures. Through a specific data interface, this cost-related data, scattered across different systems, was collected and integrated in real time, ensuring data integrity and timeliness.

[0021] Next, we will conduct drug and consumable cost accounting. We will comprehensively analyze the hospital's drug procurement costs and consumable consumption costs over a specific period. For drug costs, we will record in detail the purchase quantity, unit price, and inventory changes for each drug to accurately calculate the consumption cost. For consumable costs, we will categorize and statistically analyze the usage records of various consumables based on different departments and treatment procedures.

[0022] Then, variable cost accounting is performed. The hospital's various cost items are analyzed to determine which costs change with the volume of medical services, such as the portion of water and electricity costs that varies with the number of patients and the volume of medical services, and the energy costs of some medical equipment. Through analysis of historical data and forecasting of medical volume, a model relating variable costs to medical volume is established to accurately calculate variable costs.

[0023] Next, perform direct cost accounting. Focus on costs that can be directly attributed to a specific department, treatment item, or patient, such as the salaries of medical staff in the department, depreciation costs of specialized medical equipment, and the costs of drugs and consumables directly used for a specific treatment item. By clarifying the objects to which costs are attributed, the accuracy of cost accounting is improved.

[0024] Next, medical service cost accounting is performed. This involves summarizing and calculating various costs involved in the medical service process, such as outpatient and inpatient service costs, examination and testing costs, and surgical costs, to comprehensively reflect the cost status of medical services.

[0025] Finally, a full cost accounting for healthcare is performed. This involves adding hospital management fees, logistical support costs, and other overall operating costs to the healthcare service costs to arrive at the hospital's full cost accounting result.

[0026] In the four-step accounting method, the marginal contribution is first calculated by subtracting the corresponding variable costs from the revenue of each treatment item or department, thus obtaining the marginal contribution value, reflecting the initial contribution of that item or department to the hospital's profitability. Next, the direct contribution is calculated by deducting direct costs from the marginal contribution to further measure its degree of contribution. Then, the gross contribution is calculated by deducting medical service costs to obtain the gross contribution value. Finally, the net contribution is calculated by deducting all medical costs to accurately reflect the actual profitability. Through this example, the hospital achieved accurate cost accounting, providing a basis for optimizing resource allocation and controlling costs.

[0027] Example 2

[0028] A secondary hospital was selected as the implementation target. During the data collection phase, cost-related data were collected from the hospital's HIS and financial systems. At the same time, attention was paid to the accuracy and consistency of the data. The collected data underwent preliminary cleaning and organization to remove duplicate and erroneous data.

[0029] In the five-step cost accounting process, during drug and consumable cost accounting, detailed ledgers are established for commonly used drugs and consumables in the hospital, recording their inbound and outbound information and usage in real time to ensure the accuracy of drug and consumable cost accounting. During variable cost accounting, a detailed analysis is conducted on variable cost items such as water and electricity fees and consumable costs, based on the hospital's actual business situation, to determine their relationship with changes in business volume. During direct cost accounting, direct cost items for each department are clearly identified, such as departmental staff salaries and maintenance costs for specialized equipment, to ensure accurate attribution of direct costs. During medical service cost accounting, the costs of various medical services in the hospital, such as outpatient, inpatient, and laboratory services, are classified and calculated to understand the cost composition of each business segment. During total medical cost accounting, the hospital's management costs, logistical costs, and other expenses are comprehensively included in the accounting scope to form complete total cost data.

[0030] In the four-step accounting method, marginal contribution, direct contribution, gross contribution, and net contribution are calculated sequentially based on the revenue and cost data of each business segment. By analyzing these contribution values, hospital managers can clearly understand the profitability and cost control effectiveness of different business segments. For example, if a department is found to have a high marginal contribution but a low direct contribution, it may indicate that the department's direct costs are too high, requiring further analysis of the reasons and implementation of cost control measures.

[0031] Furthermore, this embodiment also utilizes the accounting method to support the function of connecting with DRG / DIP payment methods, compares and analyzes the accounting results with medical insurance payment standards, assists hospitals in medical insurance payment management and performance evaluation, optimizes the diagnosis and treatment process, and improves the hospital's economic and social benefits.

[0032] Example 3

[0033] This accounting method was implemented in a specialized hospital. In the data collection phase, in addition to collecting data from the standard HIS and financial systems, specific data collection points were added for the hospital's specialized departments and treatment programs to ensure that the collected data comprehensively reflects the hospital's cost characteristics.

[0034] The five-step cost accounting process includes: Drug and consumable cost accounting focuses on specialized drugs and consumables commonly used in specialized hospitals, establishing a dedicated cost accounting model. Variable cost accounting dynamically adjusts and accounts for variable cost items based on the fluctuating business volume of specialized hospitals, improving the accuracy of variable cost accounting. Direct cost accounting provides detailed calculations of direct costs for specialized equipment and professional medical personnel in specialized departments, clarifying cost attribution. Medical service cost accounting emphasizes the cost accounting of specialized medical services, such as the diagnosis and treatment costs of specific diseases. Comprehensive medical cost accounting fully considers the overall operating costs of the specialized hospital, including the research and development costs of specialized departments and the maintenance costs of specialized equipment.

[0035] In the four-step accounting method, the marginal contribution, direct contribution, gross contribution, and net contribution of each specialized treatment item are accurately calculated based on the revenue structure and cost characteristics of the specialized hospital. By analyzing these contribution values, the hospital can clarify the profitability and development potential of its specialized departments, providing a basis for strategic planning and resource allocation decisions.

[0036] Meanwhile, this embodiment fully utilizes the real-time data monitoring and early warning functions of the accounting method, setting reasonable cost early warning indicators, such as the proportion of drug and consumable costs and the growth rate of variable costs. When abnormal fluctuations occur in cost data, the system can promptly issue early warning signals, reminding hospital administrators to take intervention and adjustment measures to effectively control cost risks. In addition, through data storage and backup functions, the security and traceability of hospital cost data are ensured, meeting the requirements of hospital data management and auditing.

[0037] The above description is only a preferred embodiment of the present invention, but the scope of protection of the present invention is not limited thereto. Any equivalent substitutions or modifications made by those skilled in the art within the scope of the technology disclosed in the present invention, based on the technical solution and inventive concept of the present invention, should be covered within the scope of protection of the present invention.

Claims

1. A five-step method for calculating hospital costs and a four-step method for calculating profit and loss, characterized in that... By combining the five-step calculation method with the four-step method, we can achieve multi-dimensional accounting and analysis of hospital costs. The five-step calculation method includes drug and consumable cost accounting, variable cost accounting, direct cost accounting, medical business cost accounting, and medical total cost accounting, which are carried out in sequence. The four-step method includes marginal contribution accounting, direct contribution accounting, gross contribution accounting, and net contribution accounting, which are carried out in sequence.

2. The hospital cost calculation five-step method and profit and loss accounting four-step method according to claim 1, characterized in that, The aforementioned drug and consumable cost accounting is used to calculate the cost of drugs and consumables. Variable cost accounting covers cost items that change with the volume of business. Direct cost accounting focuses on costs that can be directly attributed. Medical business cost accounting includes medical service-related costs. Medical full cost accounting covers the overall operating costs of the hospital.

3. The hospital cost calculation five-step method and profit and loss accounting four-step method according to claim 1, characterized in that, The marginal contribution accounting is calculated by subtracting variable costs from revenue. The direct contribution accounting deducts direct costs based on the marginal contribution. The gross contribution accounting further deducts medical business costs. The net contribution accounting finally deducts all medical costs to reflect the actual profitability.

4. The hospital cost calculation five-step method and profit and loss accounting four-step method according to claim 1, characterized in that, This method is based on the integration of manufacturing cost method and full cost method to realize cost data classification and allocation, and meet the hospital's internal operation and management needs for multi-dimensional cost data.

5. The hospital cost calculation five-step method and profit and loss accounting four-step method according to claim 1, characterized in that, This method supports the collection of cost-related data from multiple sources, including hospital HIS and financial systems, and enables cost accounting that integrates business and finance through data integration.

6. The hospital cost calculation five-step method and profit and loss accounting four-step method according to claim 1, characterized in that, This method provides data support for hospital operational decisions through data analysis functions such as cost trend analysis, cost composition analysis, and disease-specific cost analysis.

7. The hospital cost calculation five-step method and profit and loss accounting four-step method according to claim 1, characterized in that, This method displays the accounting results and analysis reports through charts and dashboards, helping managers to intuitively grasp the cost situation.

8. The hospital cost calculation five-step method and profit and loss accounting four-step method according to claim 1, characterized in that, This method supports integration with DRG / DIP payment methods, assisting hospitals in managing medical insurance payments and conducting performance evaluations.

9. The hospital cost calculation five-step method and profit and loss accounting four-step method according to claim 1, characterized in that, This method has real-time data monitoring and early warning functions, which can promptly identify abnormal cost situations, while ensuring data security and traceability through data storage and backup.