Research on DIP Disease Cost Accounting Based on Parameter Allocation Method in County Public Hospitals
Liu Wenli
Lin Zihan
Liu Jia
Li Yuxia
Zhou Jiao
Pan Jie
Abstract：After the full implementation of Diagnosis-Intervention Packet(DIP)payment,driven by the dual mode of public welfare and economy,disease cost accounting,as a key link,promotes the transformation of hospitals from extensive income-driven development mode to refined operation management.Through literature analysis,it compares the characteristics,advantages and limitations of various methods of disease cost accounting.Combined with the current situation of case hospital cost accounting and the dilemma of disease cost accounting,the parameter distribution method combined with the service unit superposition method is used to realize the medical business cost and medical total cost accounting of the DIP disease in the case hospital.In addition,how to better implement DIP disease cost accounting in county-level public hospitals is discussed and suggested,in order to further improve the same type of hospitals and speed up the application of disease cost accounting results.
Keywords：county public hospitalDiagnosis-Intervention Packetdisease cost accountingparameter allocation method
Publication Date：2025-03-05
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：4( 73-76 )