医院药品经营成本测算方法探讨  

Discussion on cost calculation method about hospital drug sale

作　　者：张连帅[1] 陈姗[1] 胡锦梁[2] 郑小华[2] 

机构地区：[1]成都中医药大学,四川成都610072 [2]四川省医学科学院.四川省人民医院,四川成都610072

出　　处：《卫生经济研究》2011年第4期54-55,共2页

摘　　要：新"医改"方案提出探索药事服务费的方法补偿医院药品经营成本,但前提是准确测算药事服务费。笔者在分析传统医疗成本测算法和作业成本法等基础上提出了简单完全成本法,并论证了用简单完全成本法测算药事服务费的合理性、简便性和可操作性。Health reform scheme has proposed to compensate hospital drug sale cost with drug care fee,however its prerequisite is to calculate drug care fee accurately.We created simple full cost method based on analysis of traditional medical cost method and activity based method.We also proved that it was feasible and simple to calculate drug care fee using simple full cost method.

关 键 词：药事服务费 成本测算 完全成本法 

分 类 号：F23[经济管理—会计学]