Dynamic cost analysis and control system

The dynamic cost analysis and control system helps hospitals meet the cost accounting requirements arising from health insurance payment reform, covering accounting, analysis, and control of costs for clinical departments, medical service items, case types, DRG, and DIP. It establishes a dynamic control system spanning accounting, analysis, and control, tracing costs through business management processes and revealing how costs arise and take shape. It validates dictionary and business data, uses the RBRVS tool embedded in the performance system, and allows several cost accounting methods to be configured flexibly, giving managers real-time command of cost and resource consumption and moving hospital cost analysis and control from static management to dynamic, visualized management.

Core capabilities

• Department cost control: based on full cost accounting.
• Service item cost control: targets process cost and service item cost.
• Case-type cost control: measures the actual resource consumption of each case type.
• Case-group (DRG) cost control: optimizes the total cost of the service delivered.
• Process cost control: works through the opportunity cost and sunk cost within processes.
• Equipment and operating room cost control: raises the input-output efficiency of internal resources.
• Real-time cost query: provides a basis for analysis and control for operations managers at every level.

Value delivered

• Compliance with national standards: conforms to the Standards for Cost Accounting in Public Hospitals issued by the National Health Commission and the National Administration of Traditional Chinese Medicine, and fully supports department cost, per-visit cost, per-bed-day cost, medical service item cost, case-type cost, DRG cost, and DIP cost.
• Rules engine: cost drivers and allocation methods are imported for each accounting object, and a rules engine allows scenario-specific allocation rules to be defined.
• Extended algorithm set: RBRVS, TD-ABC, CCR, parametric, custom, and combined methods are used together to improve service item cost allocation.
• Connected systems: links performance evaluation, department operations, budget management, DRG management, and other related systems into one ecosystem.
• Baselines and benchmarks: provides regional cost baselines and benchmark cost data for key service items and case types, and extends analysis to sunk cost and opportunity cost.