TITLE:
Comparative Analysis of Actual Cost and Standard Cost of Single Disease
AUTHORS:
Chenyu Wang, Xi Chen, Limin Pan, Xiantao Huang, Guogang Xu, Xiaoling Shang
KEYWORDS:
Single Diseases, Actual Cost, Standard Cost
JOURNAL NAME:
Open Journal of Business and Management,
Vol.9 No.6,
November
3,
2021
ABSTRACT: 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.