某肿瘤专科医院细胞毒药物静脉配置的明细成本分析  

Detailed Cost Accounting for Cytotoxic Drugs in PIVAS of Intravenous Tumor Hospital

作　　者：王人英[1] 曾晓华[1] 陈倩超[1] 张巧珍[1] 黄红兵[1] 

机构地区：[1]中山大学附属肿瘤医院药学部,广东广州510060

出　　处：《今日药学》2014年第12期894-896,911,共4页Pharmacy Today

基　　金：广东省科技计划项目(编号:2012B020306001)

摘　　要：目的比较本院静脉配置中心实际运行成本与收费标准的差异,探讨合理的收费标准。方法从本院综合运营管理系统中统计出配置中心2013年下半年的固定资产折旧,间接成本支出,以及各种耗材的领用数量,计算各项支出平均算入每袋药物配置的费用和比例。并测算实际运行成本和医疗收费的差距。结果按目前广东省医疗服务价格目录,抗肿瘤化学药物配置的收费是每袋15元,而按本院实际各类耗材、人员的工资支出及其它公用成本的支出计算,则实际运行成本为38.05元,与医疗收费相差23.05元。结论目前配置中心的经济效益并不能完全体现医务工作人员的劳务价值,但随着人员配置和其他改善后,配置中心应该能发挥更大的经济效益。Objective To discuss the reasonable fee scale by comparing the difference between the real operating cost and fee scale of the vein center of the hospital. Methods The average fee scale of each package of drug disposition was counted by the depreciation for plant assets of indirect cost expenditure from the vein center in the second half of 2013 and the account of all kinds of consumable field application. The difference between the real operating cost and the medical charge was also counted by all that data. Results According to the Guangdong Province medical service price list,the fee of each antitumor drug allocation is 15 yuan,but according to the actual supplies,wages of staff and the other public cost-out,the fee of each anti-tumor drug allocation is 38. 05 yuan. The gap of them is 23. 05 yuan. Conclusion The current economic benefits can＇t totally reflect the value of all the medical staff. The vien center could get greater economic benefits by exchanging the personnel allocation and adjusting other parts.

关 键 词：静脉药物配置中心 细胞毒药物 明细成本核算 

分 类 号：R95[医药卫生—药学]