Objective To explore the scientific method of hospital disease cost management under the disease payment system.Methods The data of " breast mass” disease in the case hospital of 2018 were collected, and the cost accounting of the disease was calculated by the income and expenditure ratio method, cost-to-charge ratio method, project-adding method, clinical path method, and activity cost method, respectively. Comprehensive evaluation was conducted for the five methods.Results The direct costs of the disease calculated by income and expenditure ratio method, cost-to-charge ratio method, project-adding method, clinical path method, and activity-based cost method were 3 021.14, 3 387.79, 3 744.45, 3 997.44, and 4 297.18 yuan, respectively, and accounting for 63%, 67%, 70%, 74%, and 80% of total cost, respectively. The standard deviations of direct cost were 514.37, 495.23, 231.22, 317.33, and 197.47, respectively, of which the standard deviation of direct cost of the activity-based costing method was the smallest. The comprehensive scores of key performance indicator of the income and expenditure ratio method, cost-to-charge ratio method, project-adding method, clinical path method, and activity-based cost method were 4.15, 5.40, 7.85, 7.10, and 8.55, respectively.Conclusions In terms of the cost results and index evaluation of the disease, the activity-based costing method is the optimal method. The accounting process is close to the real path, which can track the cost drivers, enhance the cost controllability, and is conducive to the management of disease resource consumption.

Citation： LI Mingzhong, CHEN Shu, SHEN Sha. Comparative analysis and research on cost accounting methods based on breast mass disease. West China Medical Journal, 2019, 34(12): 1395-1400. doi: 10.7507/1002-0179.201904211 Copy