STUDY ON THE COST OF INGUINAL HERNIA DISEASE BASED ON CLINICAL PATHWAY AND ACTIVITY BASED COSTING / 现代医院

Objective To calculate the cost of inguinal hernia disease .Methods With the inguinal hernia clinical pathway standardized diagnosis and treatment project as the basis , cost was estimated using activity based cos-ting.Results Inguinal hernia treatment project cost is 4 594.96 yuan, higher than the current charges 1 448.36 yuan.Conclusion According to the clinical pathway , cost accounting of disease activity based costing method , can be more scientific to measure out of inguinal hernia disease cost .