五省不同级别医院的成本构成分析  

Costs Analysis on Different Levels of Hospitals in Five Provinces

作　　者：于保荣[1] 梁志强[2] 张小行[1] 孙强[2] 葛人炜[2] 

机构地区：[1]对外经济贸易大学保险学院,北京100029 [2]山东大学卫生管理与政策研究中心,山东济南250012

出　　处：《卫生经济研究》2014年第9期31-33,共3页

基　　金：对外经济贸易大学学科建设专项经费资助(XK2014123);国家自然科学基金面上项目(70873074/G0308)

摘　　要：分析五省不同级别医院六类成本构成情况,比较各级医院六类成本构成的差异。结果显示:劳务类成本和材料成本占各级医院成本的大部分,其中劳务类成本所占比重随着医院级别的降低而升高,材料成本所占比重随着医院级别的降低呈下降趋势,设备、房屋、水电及其他成本所占比重在三个级别医院间没有较大差别。这种医院水平上的成本数据没有成本分摊过程中的失真,便于不同医院之间的比较和成本管理。Analyse six kinds of cost components on different levels of hospital in five provinces, and compare the difference among them. The results show that the cost of labor class and material accounted for most of different grade hospital costs, the proportion of labor cost is increasing with lower levels of hospitals, and the proportion of material cost is reducing with lower levels of hospitals. And there is no big difference on the cost proportion of equipment, housing, utilities and other costs among three levels of hospitals. The cost data has no distortion in the process of cost allocation, and can he facilitate to compare and cost management among different hospitals.

关 键 词：医院成本 成本构成 成本核算 

分 类 号：R195[医药卫生—卫生统计学]