日本某院基于DPC的成本分析管理模拟模型

摘要

As the financial pressure become increasingly severe day by day, Japan has enabled the diseases related diagnosis grouping and medical insurance prepaid system, and a hospital of the country designed a simulation hospital management model based on the actual financial data. Through the cost accounting by simulating several kinds of hospital management modes as well as the accuracy examination test, we could get the resource allocation project which was beneficial for the management of the hospital and put forward creative advice, which was a practical application management mode with prospective significance of a hospital.%迫于日益严峻的财政压力，日本启用了疾病相关诊断组和医保预付体系，该国某院以一个确实的医院财务数据为基础设计了一个模拟的医院管理模型。通过模拟几种医院管理行为进行成本核算，对模型的准确性进行测试，得出有益于医院管理的医院资源配置方案，对医院的管理提出建设性的意见，是一个具有前瞻意义的医院实际应用管理模式。