医院部分仪器设备服务项目标准成本的研究  

A study on standard costs of health services for equipment in hospital

作　　者：吕军[1] 陈洁[1] 曹建文[1] 方强[1] 吴延风[1] 

机构地区：[1]上海医科大学,200032

出　　处：《中国卫生资源》1998年第3期121-123,共3页Chinese Health Resources

摘　　要：利用专家咨询法和专项调查，在对有关参数进行标化和量化的基础上核算了7种设备18个项目的标准成本。通过标准成本与收费标准的对比及标准成本中直接和间接成本、固定和变动成本构成的分析提出目前医疗服务价格体制改革的重点及此项研究对加强医院经营管理的指导意义。18 standard costs of health services for 7 types of medical equipment were accounted by Delphi study and field sur-vey. On the basis of analyses in comparison between standard costs and fee schedule, constitution of direct and indirect costs, fixed and variable cost, some suggestions for change in health service price setting system are put forward.

关 键 词：标准成本 服务项目 变动成本 目标 核算 间接成本 体制改革 医院经营管理 标化 医疗服务价格 

分 类 号：R197[医药卫生—卫生事业管理] F275[医药卫生—公共卫生与预防医学]