A Study On Cost Accounting Of The Third Grade Children’s E-Hospital Based On DRGs

With the proposal of "Health China 2030" plan in 2016,we have improved the Internet plus medical health support system,and put forward new requirements for the fine management of public hospitals in China.At the same time,China’s medical and health system reform continues to deepen,and public hospitals are facing many challenges in operation and development,so the demand for refined cost management is imminent.In the past,the cost accounting at the department level of public hospitals has been unable to meet the requirements of refined management.The cost accounting of disease types and DRGs has more practical significance for the cost-benefit analysis of hospitals.DRGs cost accounting can not only make DRGs price,but also be applied to prepaid medical expenses system,analyze and control hospital cost,cost management and performance evaluation.At present,the cost management of DRGs in public hospitals is still in the exploratory period.Why to develop a DRGs based cost management system of public hospitals becomes an urgent problem to be solved.This paper starts with the business scope,business characteristics,development process and current situation of a top three children’s Hospital(E hospital),evaluates the cost management of E hospital,and discusses the existing problems.According to the problems,this paper constructs DRGs cost management system of E hospital from the aspects of standardizing clinical pathway,optimizing DRGs grouping,activity-based costing accounting steps,activity-based design,etc.The DRGs cost is calculated and the cost-benefit analysis is carried out with the case of children’s indirect inguinal hernia disease in daytime operation area by using the cost management system constructed,so as to demonstrate that the cost accounting system constructed has practical significance and meets the requirements of hospital refined management.The innovations of this paper are as follows:(1)to design a DRGs cost accounting system which is in line with the characteristics of children’s hospital.The research subject of this paper is the third grade a children’s specialized hospital,which will change the focus from the general public hospital to the public hospital for children aged 0-14,so as to further design the DRGs cost accounting system in line with the characteristics of children’s hospital.At the same time,we use the real cost data of the third grade children’s Hospital as the case source to fully demonstrate the applicability of the cost accounting system.(2)In this case,the less studied day surgery area was selected as the target area.In this paper,the necessity of the development of DRGs is verified through the cost accounting of DRGs and the diseases involved.(3)The DRGs cost accounting system really implements the management accounting concept of information industry finance integration.The cost accounting system constructed in this paper mainly combines the clinical pathway,DRGs case grouping and activity-based costing to build the cost accounting process and framework,which truly achieves the cost accounting mode of industry finance integration.