我院静脉药物配置中心运营状况全成本核算  

Total Cost Accounting for the Performing Status of PIVAS in Our Hospital

作　　者：陈倩超[1] 黄红兵[1] 刘韬[1] 黄伟强[1] 钟锦堂[1] 

机构地区：[1]华南肿瘤学国家重点实验室/中山大学附属肿瘤医院药剂科,广州市510060

出　　处：《中国药房》2010年第18期1720-1722,共3页China Pharmacy

摘　　要：目的:从全成本核算的角度探讨静脉药物配置中心的运营成本及经济效益,为医院静脉药物配置服务收费标准提供客观依据。方法:从我院综合运营管理系统中统计出配置中心2009年下半年的各项经济收入及支出,计算各项收入及支出的比例及总利润。并测算实际运行成本和医疗收费的差距。结果:如果剔除药品及可收费材料的收入及支出,只按各类耗材、人员的工资支出及其它公用成本的支出计算,则实际运行成本和医疗收费相差14.25元。结论:目前配置中心的经济效益是隐性的。在完善全成本核算体系、制定合理的配置收费标准后,配置中心还将发挥更大的经济效益。OBJECTIVE： To investigate operation cost and economic benefit of Pharmacy Intravenous Admixture Service （PIVAS） from point of view of total cost accounting, and to provide the objective basis of medical service costs for hospital pharmacy intravenous admixture service. METHODS： All the economic income and expenditures of PIVAS in the second half year of 2009 were taken statistics from the Hospital Business Operation System （HBOS） to calculate the total profit and the proportion of revenge and expenditures. And the difference between practical operation cost and medical charge was also estimated. RESULTS： Besides the income and cost of drugs and chargeable materials, the price difference was 14.25 yuan between medical cost and income, according to consumables cost, labor cost and public cost. CONCLUSION： At present, the economic benefit of PIVAS is invisible income. And the PIVAS will play greater role in creating economic benefits along with the improvement of the total cost accounting system and reasonable charges standards.

关 键 词：静脉药物配置中心 运营状况 全成本核算 

分 类 号：R952[医药卫生—药学]