The Innovative Application of Activity-Based Costing in DRG Value-Based Healthcare
Wu Yi
Xi Haonan
Abstract：Objective:To explore a cost management model integrating Activity-Based Costing(ABC)and Diagnosis-Related Groups(DRGs)driven by the goals of value-based healthcare.Methods:Based on case analysis,Yibin Hospital Affiliated to Children's Hospital of Chongqing Medical University were selected as the study subject.The ABC-DRGs cost management method was implemented to establish a more comprehensive DRG cost management system.Results:DRG cost accounting was conducted for the pediatric appendicitis case group at the hospital from January to December 2024.Compared with traditional cost accounting methods,cost differences were effectively identified,enabling precise targeting of key cost-control areas.Conclusion:The innovative application of Activity-Based Costing in DRG-based value-based healthcare can help public hospitals effectively achieve the goals of"improving quality,reducing costs,and increasing efficiency",thereby providing patients with high-value medical services.
Keywords：Activity-Based Costingvalue-based healthcarerelated group by disease diagnosiscost management
Publication Date：2025-12-05
Online Publishing Date：2026-01-05(First online date of this platform, not the publication date of the document)
Pages：6( 94-99 )