产品成本法在病种收费的运用评估研究  

The Application of Product Costing in Health Care Charge Evaluation

作　　者：赖小玫[1] 李爱平[1] 秦千子[1] 季旭东 宁加玲[1] 吴强[1] 

机构地区：[1]广西壮族自治区人民医院,广西南宁530021 [2]澳大利亚维多利亚州拉筹伯大学商学院

出　　处：《蛇志》2015年第1期29-32,共4页Journal of Snake

基　　金：广西卫生厅科研课题(编号:Z2014212)

摘　　要：目的探讨影响医院病种费用的主要因素,从而进行病种费用控制。方法采用产品成本法将我院6种重点控制病种的成本费用与住院过程中实际花费的住院费用(同项目)比较,分析影响费用的主要因素。结果病种实际费用大于成本费用30%的病种有3种:脑出血、脑梗死和小儿支气管肺炎。结论在主要成本发生项目中界定单病种成本管理的可控成本和不可控成本项目,对可控成本项目进行干预和管理,是进行科学的病种成本核算和管理、指导合理收费的重要手段。Objective To find out the mostly influence factor of charge on diseases in hospital,than carry through to control it＇charge. Methods 6kinds of the disease with keystone to control via product costing in our hospital were contrasted their fact cost（the same items）.The mostly factor of influence charge would be discovered. Results We compared the actual charge and actual cost of each disease,and it was found that charges of cerebral hemorrhage,cerebral infarction and children bronchial pneumonia are eventually 30% more than actual costs.Conclusion In item that mostly cost take place,to limit the cost of may be control and cannot control at manage of single sickness,and to manage the item that may be control is important means to carry through scientific cost calculate and manage at diseases and direct charge in reason.

关 键 词：产品成本法 病种 成本核算 

分 类 号：R197.3[医药卫生—卫生事业管理]