The cost-income ratio method divides the service units with the cost classification of the first page of medical records for cost-income pooling,which has certain defects.By optimizing the cost-income ratio method,the service units are refined into operation centers,and the operation cost rate is introduced as an apportionment parameter to construct a DRG cost accounting model,which provides references to the application of the DRG cost accounting method.The results show that the improved cost-income ratio method can account for DRG costs quickly and effectively with more refined accounting results,which plays an important role in helping hospitals realize multi-dimensional refined management.
关键词
医院/按疾病诊断相关分组/成本核算/成本收入比法
Key words
Hospital/Diagnosis related groups(DRG)/Cost accounting/Cost-income ratio method
维普
万方数据