Research On Medical Cost Control In Hospital A Based On DRGs

After the drug mark up of domestic hospitals was completely cancelled,the report of the 19th National Congress of the Communist Party of China proposed "comprehensively deepening the reform of medical and health system",and began to cancel the addition of health materials nationwide.In 2019,the state will implement DRGs payment system in 30 pilot cities.Under the background of issuing health care reform policies one after another,the high-income and high-cost operation mode of public hospitals will be broken.Therefore,improving the management level of hospitals,optimizing the cost and management methods,and scientifically and systematically accounting and controlling the costs are the primary tasks at this stage.This paper firstly studies and summarizes the current situation of cost accounting at home and abroad,DRGs payment method and DRGs cost accounting literature,points out the shortcomings of domestic research in this area,and determines the starting point of this study based on the current medical reform policy.Secondly,it introduces the basis of hospital A by using field research and case study In order to make hospital A implement DRGs payment system smoothly,this paper constructs DRGs cost management system,and considers the consumption degree of disease to medical and health resources,the operation performance of the hospital and the change of price level in the region where the hospital is located After the impact,establish CA-CPF(Cost Accounting-Consumption,Performance and Fluctuation)to calculate the reasonable DRGs cost standard,we use the fluctuation accounting model to calculate the DRGs cost standard.Then,we supervise the DRGs of the hospital from the three aspects of “audit the rationality and accuracy of the whole medical record”,“supervise the medical quality index” and “long-term evaluation as value guidance”,so as to improve the medical efficiency and ensure the medical quality.Finally,we manage the DRGs cost The management system is applied to hospital A,and the DRGs cost standard is compared with the actual medical expenses based on the specific data,so as to put forward cost control measures,analyze the shortcomings of DRGs cost management system in the hospital and put forward safeguard measures.This paper draws the following conclusions: after the introduction of DRGs payment system in public hospitals,DRGs cases can be grouped by grouping device,and then the standard cost can be calculated by using cost accounting model.Finally,the standard cost calculated is compared with the actual payment of patients in the process of treatment,so as to find out the differences and reasons According to the effective cost control.Based on this,not only can the hospital make reasonable allocation and utilization of medical resources,but also can effectively control the medical cost and reduce the medical cost.