Research Status of Disease Cost Accounting Methods at Home and Abroad
Yang Yahong
Li Ping
Xie Juan
Abstract：Disease cost accounting takes a certain disease as the object of cost accounting,and classifies and summarizes the cost generated on the basis of full cost accounting to calculate the standard cost of each disease.At present,there are many cost ac-counting methods for diseases at home and abroad.It aims to sort out the main cost accounting methods and components of diseases at home and abroad,sum up relevant problems to further promote the development of cost accounting methods for diseases,and lay a foundation for further discussion of reasonable cost accounting methods for diseases.Through literature review,the main existing problems in cost accounting at home and abroad are found:the cost management of single disease is weak,the cost composition of disease is unreasonable and non-standard clinical pathways.
Keywords：disease costdisease cost accountingdisease cost accounting method
Publication Date：2024-02-10
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：4( 15-18 )