Mathematical Proof of the Relationship among Medical Service Project,DRG Disease Group Cost and Charging Price under the Income Distribution Coefficient Method
Liu Yingmei
Bi Chunmei
Xu Tao
Abstract：Based on the cost accounting series system issued by relevant national departments,it proposes the methods and steps for cost accounting of medical service projects and DRG disease groups.Using mathematical derivation,it proves the linkage relationship among medical service item,DRG disease group costs and charging prices under the income distribution coefficient method,and provides examples to verify.The purpose is to clarify the data logic under this method,summarize the data rules of using the accounting method to carry out cost accounting,provide inspiration,suggestions,and specific implementation paths reference for hospitals and governments,propose optimization and improvement suggestions for the shortcomings of this method,further improve and promote the accounting method,provide data references for pricing and DRG payment reform of medical service projects,and accelerate the process of widely applying cost accounting results.
Keywords：medical service projects costDRG group costincome distribution coefficient methodfee coverage rate
Publication Date：2025-07-05
Online Publishing Date：2025-08-20(First online date of this platform, not the publication date of the document)
Pages：5( 83-87 )