Construction and Practices of Integrated Medical Value Chain Management System from the Perspective of Management Accounting

Li Kailin

Abstract：Objective:To explore the deepening path and extension of the business-finance integration concept in public hospitals,form a multi-level decision-making support system through the integration of management accounting tools and the entire business process,so as to cope with the challenges of value-based healthcare and cost control under the background of deepening medical reform,and encourage the transformation of public hospitals to promote the value creation level and provide management solutions.Methods:An innovative framework of"three-layer integration"is put forward to establish a balanced scorecard at the strategic level,full cost accounting system at the operational level and flexible budget mechanism at the tactical level.Constructing a three-dimensional model of medical value chain,covering horizontal clinical pathways,vertical supply chains and oblique service chains,so as to achieve resource integration and value-added.Results:The integrated management system has significantly improved the efficiency of medical value creation,reduced the cost of core disease types,shortened the average length of hospital stay,improved the CMI value and increased patient satisfaction.Conclusion:Under the DRG/DIP payment reform,the collaboration between management accounting and value chain can break through the"quality-efficiency-cost"triangle dilemma,construct a disease cost prediction model and clinical pathway optimization algorithm,and form a data-driven decision-making mechanism.In the future,through the construction of a digital and intelligent governance ecosystem,the paradigm innovation of medical value creation from theory to practice should be realized to help the implementation of the Healthy China strategy.