医疗项目成本核算的思路与方法探讨  

Discussion on the Ideas and Methods in Medical Project Costing

作　　者：郑万会[1] 王毅[1] 费霄霞[1] 张娅莉[1] 陈胜强[1] 陈艳丽[1] 谢青[1] 张培林[1] 

机构地区：[1]重庆市第九人民医院,重庆400700

出　　处：《中国卫生经济》2013年第4期81-83,共3页Chinese Health Economics

摘　　要：目的:探讨新医改背景下医疗项目成本核算的思路、方法及模式。方法:采用作业成本法确定成本对象和成本类别,分析作业和成本动因,明确作业中心,确定间接成本集合,进行成本分析,最终进行核算。结果:手术、内科、护理等医疗项目亏损,医技项目盈利;总体盈不补亏,医疗项目年均亏损额占年均总收入比值高达11.83%。结论:该研究探讨的思路、方法和模式,有助于完善中国公立医院的成本核算与补偿机制研究,提高医院管理水平和体现医务人员真实劳动价值,并为政府加大对公立医院的财政投入提供参考依据。Objective： To analyze ideas, methods and mode in medical Costing. Methods： Using activity based costing study object and classification, clear operations center and direct or indirect collection, and analysis and accounting costs. Results： There is financial loss in surgery, internal medicine and nursing departments; while auxiliary clinics departments get profits. Conclusion： Research of cost accounting and compensation mechanism in public hospitals should be improved, the level of management be increased, and some references in government for increasing public hospitals input he provided.

关 键 词：医疗项目 成本核算 思路与方法 

分 类 号：R197.3[医药卫生—卫生事业管理]