Public Hospital Cost Management Based On ABC-DRGs

For a long time,public hospital costing has been a "chronic illness" that plagues many financial officers.Medical cost accounting is not clear,the cost management system can not cover all projects,cost accounting path and the actual clinical pathway does not match,all these facts have a negative impact on the healthy development of the hospital.Based on ABC-DRGs-based three-stage hospital costing and cost management model,this paper designs ABC-DRGs three-stage costing through the ABC-DRGs full cost and regards the disease as the "final product".According to “Department-ProjectDisease” order,the total hospital resources are divided into direct material costs and other costs,direct material costs directly go into the corresponding disease,other costs go through the ABC method of accounting and DRGs grouping method to disease.After the cost data is calculated,cost management can be performed based on the cost data,such as the cost comparison between the traditional cost and the ABC method,the project profit and loss analysis,disease profit and loss analysis,performance evaluation and so on.Based on the actual situation of RA hospital,this paper conducts a case study,analyzes the characteristics of hospital cost accounting and the necessity of implementing the improvement.At the same time,ABC-DRGs cost management scheme is designed according to the situation of the hospital.Based on the partial data,implemented cost accounting and cost management experiments.After the case study,we found that the implementation of cost management system based on ABC-DRGs provides a more scientific method for the cost allocation to the final goal,which can help hospitals to more accurately calculate the cost,from the department cost to the project cost and disease cost.For further breakdown of the cost management to provide a solid and reliable data support for the hospital decision-making provide a reference,but also for our disease billing provides experimental data,with a high reference value.Through the case study,we can also find that there is some unreasonable pricing in the current medical charges,among which the problem of too low labor cost of medical staff is particularly prominent.This issue needs the attention of relevant departments.In the process of continuously improving the pricing of medical fees and charges,the "gold content" of professional skills of medical personnel should be taken into account so that the hard work of medical personnel will be reflected in some aspects.