Research On Cost Accounting Application Of Blood Purification Services In Medical Institutions

Object:Through analyze the reason behind the difference of revenue,cost and the service amount of medical institution from different region or with different nature,to show which kind of patient is suitable for the blood purification service provided by specific medical institution.This research can provide suggestion for health department to improve the standard of accession and payment of medical insurance,also can encourage social capital held independent blood purification institution.For the future,there will form a safe,convenient,efficient hierarchical medical system.Method:Use the interview outline to conduct an interview for the responsible people of related department so that we can have a clear understand for the resource of blood purification in hospital and independent blood purification center.At the same time we can know the amount and change trend of patient in different medical institution.We also can know the kind of blood purification provided by medical institution,the price of different kind service and payment of medical insurance.Find the problem and difficult during the operation of independent blood purification institution.Have a knowledge for the construction of information,management of cost and the recording of daily work in hospital and independent blood purification institution.Use the data collection table to collect related data and compute the direct cost of the blood purification department,administrative department and assistant department in hospital and independent blood purification center.Adopt the apportionment written in hospital finance system to compute the full-cost of blood purification department.Use Workload and degree of difficult as sharing factor to compute cost of blood purification service.Use comparative analysis to find the difference between economic operation data of hospital blood purification department and independent blood purification center.Analysis the reason behind those differences.Results:The result of data analysis show that the full cost of blood purification of city-level hospital is 171.7 thousand higher than independent blood purification center,the full cost of blood purification of county-level independent blood purification center is 9.3 thousands higher than county-level hospital.The city-level hospital's balance of income and expenditure of purification department is 251.4 thousand,accounting for income ratio is 13.76%,the city-level independent blood purification's balance of income and expenditure is 219.7thousand,accounting for income ratio is 13.58%.county-level hospital's balance of income and expenditure of purification department is 164 thousand,accounting for income ratio is 12.25%,county-level independent blood purification center's balance of income and expenditure is 286.8 thousand,accounting for income ratio is 19.37%.Conclusion:Conclusion:Independent blood purification center have been equipped with medical resources for blood purification.These institutions also cooperate with medical insurance department so that it can keep a stable patient flow.Through establish a reasonable fee and control operation cost of institution,independent blood purification center achieve higher profit.The profit of county-level independent blood purification center is 23.04%,the highest of four.The assay fee of independent blood purification is higher than the hospital in the same region.Through this phenomenon we can find that independent blood purification pay more attention to evaluate patient condition and transport patients with complex condition into hospital timely.In this way this institution can control the occurrence of medical risks.Independent blood purification center provide blood purification service for stable patients,it play a role as the hierarchical medical institution to provide convenient for patients.It also improve the service system,relieve the supply tension situations of blood purification.At the same time,hospital can provide first aid and treatment of critical illness,provide blood purification for complicated patients.center of different region,find institution's gross profit of county-level is higher 5.79%than institution along to city-level.Consider the influence of administrative region,price-level and income-level,county-level institution's labor cost and depreciation of house is lower than city-level institution.Through analyze the reason of difference,finding the management mode of independent blood purification has advantage to promote.It can be seted as the graded institution of hospital,in order to release the tention of purification demand.