Abstract

Currently, it is difficult to reflect medical professional values for the labor cost accounting under the framework of diagnosis-related groups (DRGs) payment in public hospitals, and labor cost control is also relatively weak. The present study is conducted to explore new ways of labor cost accounting and control. The point cost method based on resource-based relative value scale (RBRVS) was used to calculate the labor cost related to diagnosis code of GD29 (appendectomy) by literature research and case analysis. It is estimated that the labor cost for the diagnosis code of GD29 is 6374.558 CNY. The point cost method based on RBRVS is feasible in calculating labor cost classified by disease groups, and the implementation pathway for labor cost control is explained on the basis of this method.

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