基于项目成本叠加法的结节性甲状腺肿成本核算  

Cost Accounting of Nodular Goiter Based on the Method of Item Cost Superposition

作　　者：欧阳邦辉[1] 李超[1] 张甄[1] 江金花[1] OUYANG Bang-hui;LI Chao;ZHANG Zhen;JIANG Jin-hua(Hunan Chenzhou First People＇s Hospital/University of South China Hospital Management Institute,Hunan Chenzhou,423000,Chin)

机构地区：[1]湖南省郴州市第一人民医院/南华大学医院管理研究所,湖南郴州423000

出　　处：《临床医药文献电子杂志》2018年第28期1-3,6,共4页Electronic Journal of Clinical Medical Literature

摘　　要：目的了解某地市级三级综合医院结节性甲状腺肿的病种成本及构成,为医院加强病种成本控制、实行单病种付费提供参考和依据。方法以临床路径为基础,运用项目成本叠加法计算结节性甲状腺肿的病种成本。结果该院结节性甲状腺肿病种收支结余率为16.98%。成本中人员经费占比最高,其次为卫生材料费和药品费。医技医辅类项目结余率最高,病房类项目和手术麻醉类项目结余率较低。结论医技医辅类项目为结节性甲状腺肿主要结余来源。在新医改背景下,公立医院应进一步加强卫生材料费、药品费、管理费等的控制,以降低病种成本。Objective Account the cost and its constitution of nodular goiter in a municipal tertiary general hospital, so as to provide reference and basis for strengthening disease cost control and implementing single disease payment.Methods Based on the clinical pathway, the method of item cost superposition was used to calculate the cost of nodular goiter.Results The surplus rate of nodular goiter in this hospital was 16.98%.Manpower cost accounted for the highest proportion, followed by health materials cost and drug cost. The surplus rate of medical technical and auxiliary items was the highest, and that of ward items and surgical anesthesia items were low.Conclusions The surplus of nodular goiter mainly came from medical technical and auxiliary items. In the background of new health reform, public hospital should strengthen the control of health materials, drug fees and management fees to reduce disease costs.

关 键 词：项目成本叠加法 病种成本 成本控制 

分 类 号：R581.3[医药卫生—内分泌]