[1]邵雪丽,李建军,史晓川,等.公立医院DIP病种成本核算与效益分析的实践探索[J].卫生经济研究,2024,41(12):60-64.
　SHAO Xueli,LI Jianjun,SHI Xiaochuan,et al.Practical Exploration of Cost Accounting and Benefit Analysis for DIP Disease Types in Public Hospitals[J].Journal Press of Health Economics Research,2024,41(12):60-64.
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公立医院DIP病种成本核算与效益分析的实践探索
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
41
期数:
2024年12期
页码:
60-64
栏目:
成本与费用
出版日期:
2024-12-03

文章信息/Info

Title:
Practical Exploration of Cost Accounting and Benefit Analysis for DIP Disease Types in Public Hospitals
作者:
邵雪丽1; 李建军1; 史晓川1; 孙舒然1; 黄颖颖1; 李庆美1
1.河南省人民医院，河南 郑州 450003
Author(s):
SHAO Xueli;  LI Jianjun;  SHI Xiaochuan;  SUN Shuran;  HUANG Yingying;  LI Qingmei
Henan Provincial People's Hospital, Zhengzhou Henan 450003, China
关键词:
DIP; 病种成本核算; 效益分析; 成本管控; 优势病种; 运营管理
Keywords:
DIP;  disease cost accounting;  benefit analysis;  cost control;  dominant disease;  operation management
分类号:
R197.32
文献标志码:
B
摘要:
目的：开展DIP病种成本核算与效益分析，为推动公立医院实现精准成本管控提供依据。方法：以某医院为例，运用作业成本法、项目叠加法和波士顿矩阵分析法，进行DIP病种成本核算与效益分析。结果：样本医院实施DIP付费以来，总体运营处于亏损状态，结余为负的学科及亏损的DIP病种普遍具有平均住院日长、低权重病例占比高、药品耗材占比高、医疗服务收入低的特点。结论：DIP付费下，医院应进一步优化病种结构，关注低权重及亏损病种，引导医务人员建立经济思维、加强成本意识，进而落实科室功能定位，提升精细化运营管理水平，实现医院高质量发展。
Abstract:
Objective To carry out cost accounting and benefit analysis for DIP disease types, and to provide a basis for promoting public hospitals to realize accurate cost control. Methods Taking a hospital as an example, using the operation cost method, the project overlay method and the Boston matrix analysis method, cost accounting and benefit analysis for DIP disease types was carried out. Results Since the implementation of DIP payment in the sample hospital, the overall operation has been in a loss. The disciplines with negative balances and loss-making DIP disease types were generally characterized by long average hospitalization days, a high proportion of low-weight cases, a high proportion of drugs and consumables, and a low income from medical services. Conclusion Under DIP payment, hospitals should further optimize the structure of disease types, pay attention to low-weighted and loss-making disease types, guide medical staff to establish economic thinking and strengthen cost awareness, and then implement the functional positioning of departments, improve the level of fine operation management, and realize the high-quality development of hospitals.

参考文献/References:

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更新日期/Last Update: 2024-12-03