按标准成本核算方法对诊疗项目进行成本测算  

Application on standard cost calculation to account items cost of diagnosis and treatments

作　　者：赵怀峰 梁立强 祁建伟 

机构地区：[1]浙江省医院管理研究中心,杭州市庆春路216号310006

出　　处：《中国医院》2007年第3期11-16,共6页Chinese Hospitals

基　　金：浙江省"按诊断相关病种费用研究"课题的一部分

摘　　要：诊疗过程是一个灰色系统,运用算术平均法对诊疗项目成本很难做出精确核算。本项研究按医院运行特点,采用标准成本核算方法,以浙江省15所不同级别医院2004年运行资料,对门诊诊察费、普外病区住院费、单纯性阑尾炎手术费进行测算,其结果是体现卫技人员劳务价值诊疗项目的收费标准与实际成本有很大差距。当前浙江地区医院运行仍处在以药补医和以仪器检查补医的补偿机制阶段。在这种补偿机制下,很难构建和谐医患关系,解决看病难、看病贵问题。Since the process of medical practice belong to a gray system. It＇s hard to get its precise item cost effectively by average cost accounting. Based on the character of hospital operation, the research used standard cost account to allocation item cost. Data of 15 different scale hospitals in Zhejiang Province in 2004 was analyzed. The item cost of outpatients, inpatients and appendectomy cases in general surgery was allocated. It showed the human resource cost was heavily different between charging standards and current cost. Hospital in Zhejiang Province still took the surplus of pharmaceutical revenue and clinical examination to compensate medical activities cost currently. Under such hospital operation system, it was hard to harmonize the relations between hospital and patients and could not to solve hard and expensive healthcare problem.

关 键 词：标准成本 核算方法 诊疗项目 费用 

分 类 号：R197.32[医药卫生—卫生事业管理]