Objective: The paper explores how public hospitals can achieve cost reduction and efficiency enhancement through precise cost management and benefit analysis in the context of DIP payment. Methods: Using DIP settlement data from a Grade A hospital in Pingdingshan City from 2022 to 2024, and DIP cases from 2024 and January to June 2025 as research samples, comparative analysis and Mann-Whitney rank sum test were used to statistically analyze the cost and surplus of DIP cases. Results: The average cost per visit, disease score, and average length of hospital stay had a significant impact on the profit and loss of diseases (P<0.05). Cost management and benefit analysis can to some extent reduce average cost, improve disease surplus rate, and enhance medical service capabilities and efficiency. Conclusion: The operation mode of public hospitals needs to transform from "scale expansion" to "value-based healthcare", focusing on DIP diseases to improve quality and efficiency, integrating business and finance, and achieving high-quality development of public hospitals.
Key words
DIP payment /
cost reduction and efficiency enhancement /
cost management /
benefit analysis
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