Research on Practice and Improvement of DRG Cost Accounting Based on Service Unit Superposition Method
Yang Wenjuan
Liu Dajin
Li Jie
Xu Tao
Jin Zhaoshen
Abstract：Reform of medical insurance payment methods,make DRG cost accounting an important part of hospi-tal management work.The choice of DRG cost accounting method affects the time of the accounting results to some extent,and also affects the accuracy of the accounting results,which turn affects the hospital's understanding of the surplus of medical insurance settlement and the corresponding control means.Taking a public hospital in Yunnan Province as an example,based on the theory of service unit superposition method,the DRG cost accounting method is improved,and the project cost accounting can be carried out synchron,which can produce the accounting results more simply and quickly,and lay the foundation for the further lean management of the hospital.
Keywords：service unit superposition methodcost accountingexecutive departmentcost-charge ratio
Publication Date：2025-06-05
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：3( 70-72 )