Abstract: Objective With the reform of medical system putting forward higher requirements for internal operation and management of public hospitals, it is necessary to strengthen refined cost management and reduce resource waste. Increasing revenue and reducing expenditure is an important part of internal control. Methods The differences between multidisciplinary diagnosis and treatment model and traditional diagnosis and treatment model were compared, and the principles and ideas of multidisciplinary diagnosis and treatment cost accounting were proposed on the basis of sorting out the management process of multidisciplinary diagnosis and treatment, and the specific accounting methods were put forward according to the cost of multidisciplinary diagnosis and treatment center, project cost and disease cost. Results Multidisciplinary diagnosis and treatment cost accounting not only provided the basis for multidisciplinary diagnosis and treatment project charges, but also provided support for hospital internal performance distribution, and provided ideas for disease cost management. Conclusion The cost management of disease MDT model of public hospitals is a gradual process. Only by focusing on efficiency, taking into account fairness, and combining the public welfare of the hospital and scientific management methods,can the economic benefits be maximized.

Key words: public hospital, multidisciplinary collaborative diagnosis and treatment, cost management