海洛因成瘾者社区美沙酮维持治疗工作卫生经济学评价：美沙酮维持治疗工作成本测算  

The Health Economics Evaluation on Community-based Methadone Maintanance Treatment for Heroin-addicts Series one:Cost Accounting on Methadone Maintanance Treatment Project

作　　者：刘克军[1] 王梅[1] 

机构地区：[1]卫生部卫生经济研究所,北京100191

出　　处：《中国卫生经济》2009年第4期24-26,共3页Chinese Health Economics

摘　　要：目的:通过对首批8家美沙酮维持治疗门诊(以下简称"门诊")和5家美沙酮口服液配置单位(以下简称"药厂")费用发生情况调查,测算各单位2005年运营成本,分析成本构成,为管理层提供相关决策参考。方法:运用微观经济学成本理论,借鉴企业传统的成本核算方法,对门诊和药厂的直接成本消耗进行了成本归集和核算,以及结构评价分析。结果:8个门诊2005年总成本波动范围31～84万元,平均为51万元;5个药厂2005年总成本波动范围6～30万元,平均为14万元。医院下属门诊成本高于疾病控制中心(CDC)下属门诊成本,东部地区门诊成本高于西部门诊成本。8个门诊的各类成本构成分别是:固定成本2%～12%、人力成本40%～74%和办公成本21%～48%;5个药厂的各类成本构成分别是:固定成本7%～33%、人力成本6%～31%和生产性成本44%～72%。在总成本中,门诊和药厂的固定成本比例均最小,门诊的人力成本较高,而药厂的生产性成本占优。结论与建议:本研究测算出的各地门诊运营成本可作为判断在相同社会经济发展水平下的同类地区新开设门诊所需经费投入的参考依据。建议管理人员结合财务管理的要求和成本测算的要求建立和完善本项目的二级核算制度,要求各门诊在开诊时就严格按照二级核算进行记录,为建立常规性成本核算和分析提供基础数据。Objectives： This study is to account the costs of eight clinicsfor methadone maintanace treatment （clinics for short） and five pharmaceutieal enterprises for producing methadone oral liquid （enterprises for short） in 2005, and analyze the cost structure for every units in order to give the suggestions to decision makers on the relative decision. Methods： The expenses for clinics and enterprises were collected through the questionnaire survey and subject interview, and analyzed by the method of aggregated cost and structure evaluation according to microecononfics theory. Results： The total costs of the eight clinics in 2005 were fluctuating between RMB 310 thousand and RMB 840 thousand, and the average cost of them is RMB 510 thousand; The total costs of the five enterprises in 2005 were fluctuating between RMB 60 thousand and RMB 300 thousand, and the average cost of them is RMB 140 thousand. The costs of the clinics affiliated to hospitals are higher than the costs of those affiliated to the ccnters of disease prevention and control （CDCs for short）; the costs of the clinics located in east of China are higher than the costs of those located in west of China. The constitution ratios of fixed cost, manpower cost and office cost for the eight clinics are fluctuating between 2% and 12%, 40% and 74% and 21% and 48% respectively; The constitution ratios of fixed cost, manpower cost and productive cost for the five enterprises are fluctuating between 7% and 33%, 6% and 314% and 44% and 72% respectively. Among the total cost constitution, the proportions of fixed cost of both clinics and enterprises are lowest; the proportions of manpower cost of clinics is highest; the proportions of productive cost of enterprises is maximal. Conclusions： The costs of the eight clinics which are calculated by the research would be regarded as reference for deciding fund input amount when a new clinic opens in the areas with the same social economic development level as those where the eight clinics are. We suggest

关 键 词：海洛因成瘾者 美沙酮 卫生经济学评价 成本测算 

分 类 号：R749.6[医药卫生—神经病学与精神病学]