摘要
目的 成本核算是医院精细化运营的重要环节,文章梳理了医院DRG成本核算流程,以耳鼻喉科为案例进行实践探讨,为医院DRG成本核算工作的顺利实施提供参考.方法 以耳鼻喉科10个DRG病组为核算案例,包括选取DD29鼻腔、鼻窦组病例,对其病种临床路径前后的费用及成本进行单因素分析.结果 经研究发现,是否进入临床路径对患者的费用及成本有显著影响.结论 临床路径有助于建立规范化的DRG病种成本核算体系,通过成本数据优化DRG分组结果,构建全流程、整合式的医院成本核算信息系统.
Abstract
Objective Cost accounting is a key link in the lean operation of hospitals.This study explored the practice of Diagnosis-Related Group(DRG)-based cost accounting in the department of otolaryngology in a hospital.Methods A total of 10 DRGs(including the DD29 nasal cavity and sinus groups)in the department of otolaryngology were used as accounting cases for the univariate analyses of the expenditures and costs before and after the entry of clinical pathways.Results Entry of clinical pathways had a significant impact on the expenditures and costs of DRGs.Conclusion The clinical pathway helps to establish a standardized DRG cost accounting system.The cost data can be used to optimize the DRG grouping results and thus build a full-process and integrated hospital cost accounting information system.
基金项目
北京市属医院科研培育计划项目(2020-2022)(PG2020019)
维普
万方数据