Comparative Analysis of Actual Cost and Standard Cost of Single Disease

Chenyu Wang, Xi Chen, Limin Pan,Xiantao Huang, Guogang Xu, Xiaoling Shang

Open Journal of Business and Management（2021）

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摘要

This study analyzed the operation status of a Class III Grade I general hospital implementing single disease payment in 2020. Based on the clinical pathway, standard cost was established and the actual cost of the top five diseases that overspent was estimated. Compared with the standard cost, suggestions were put forward to set the standard cost of single disease reasonably and increase the cost control of single disease.

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standard cost,actual cost,disease

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