用产品成本法分析病种收费的合理性研究  

Study on Appropriateness of Disease Charge with Product Costing

作　　者：赖小玫[1] 李恒[1] 季旭东 宁加玲[1] 吴强[1] 

机构地区：[1]广西壮族自治区人民医院,南宁530021 [2]澳大利亚维多利亚州拉筹伯大学商学院

出　　处：《中国卫生经济》2010年第2期77-79,共3页Chinese Health Economics

摘　　要：目的:为找出影响医院病种费用的主要因素,从而进行病种费用控制;方法:通过省内某人民医院8种重点控制病种的成本费用与住院过程中实际花费的住院费用对比,找出影响费用的主要因素;结果:对比结果,病种实际费用大于成本费用的30%的病种有三种:急性阑尾炎、脑梗塞、剖宫产;结论:在主要成本发生项目中界定单病种成本管理的可控成本和不可控成本项目,对可控成本项目进行干预和管理,是进行科学的病种成本核算和管理、指导合理收费的重要手段。Objective： To find out the mostly influencing factor of charge on diseases in hospital, then control its charge. Method：The fact cost of 8 kinds of the key stone disease controlled in one hospital of Guangxi province were contrasted. The mostly factor of influence charge would be discovered. Result： The paper compared the actual charge and actual cost of each disease, and it was found that charges of acute appendicitis, cerebral infarctionand cesarean section were eventually 30% more than actual costs. Conclusion： In item that maim costs take place, to limit the may be controlled and cannot be controlled cost of management of single sickness and to manage the item that may be controlled are important means to carry out scientific cost calculation and manage diseases and direct charge in reason..

关 键 词：病种 成本核算 费用控制 

分 类 号：R197.3[医药卫生—卫生事业管理]