Research Progress and Thinking of Disease Cost Accounting Model Based on Parameter Allocation Method
Xia Peiyong
Qin Kui
Xuan Jia
Abstract：The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.
Keywords：diseases costcost accountingparameter allocation methodtop-down costing
Publication Date：2024-08-05
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：5( 75-79 )