石河子市社区高血压和糖尿病健康管理项目的成本测算  

Cost Accounting of Community Hypertension and Diabetes Mellitus Management Project in Shihezi

作　　者：周浩[1] 唐景霞[1] 郭淑霞[1] 刘佳铭[1] 郭恒[1] 李述刚[1] 崔俊营[1] 李慧[1] 

机构地区：[1]石河子大学医学院预防医学系,新疆石河子市832000

出　　处：《中国全科医学》2013年第29期3461-3463,共3页Chinese General Practice

基　　金：石河子大学重点项目(gxjs2011-zdgg02-04)

摘　　要：目的测算石河子市社区高血压和糖尿病健康管理项目的实际成本和标准成本,为政府完善财政补偿提供依据。方法应用作业成本法、完全成本法、标准成本法对社区高血压和糖尿病健康管理项目的实际成本和标准成本进行测算。结果社区高血压和糖尿病健康管理项目的实际总成本为1 449 305.88元,人均实际成本为6.15元;标准总成本为1 765 106.67元,标准人均成本为7.49元。结论石河子市社区高血压和糖尿病健康管理项目的实际成本和标准成本间存在着财政缺口,建议当地政府加大财政补偿力度。Objective To calculated the actual cost and standard cost of community hypertension and diabetes melli- tus management in Shehezi. Methods The activity -based costing, the full cost method, and the standard cost method were applied to calculate the actual cost and standard cost. Results The total actual cost of community hypertension and diabetes management project was 1, 449, 305.88 yuan every year with an average of 6. 15 yuan per person - year, while the total stand- ard cost was 1, 765, 106. 67 yuan every year with an average of 7.49 yuan per person - year. Conduslon There was financial gap between the actual cost and standard cost of hypertension and diabetes management in community in Shihezi. The local gov- ernment should increase the financial compensation on these projects.

关 键 词：高血压 糖尿病 社区卫生服务 健康教育 预算 成本及成本分析 

分 类 号：R191.2[医药卫生—卫生事业管理]