基于作业成本法核算老年性白内障病种成本的流程  

The process of senile cataract cost accounting based on activity-based-costing method

作　　者：徐桔密 周希喆[1,2] 罗莉[1,2] 魏伟[1,2] 曹建文[1,2] XU Jie-mi;ZHOU Xi-zhe;LUO Li;WEI Wei;CAO Jian-wen(Shanghai Sixth People’s Hospital Affiliated to Shanghai Jiao Tong University,Shanghai 200233,China;Center for Hospital Operation Research,China Hospital Development Institute,Shanghai Jiao Tong University,Shanghai 200233,China)

机构地区：[1]上海交通大学附属第六人民医院,上海200233 [2]上海交通大学中国医院发展研究院医院经营研究所,上海200233

出　　处：《中国卫生资源》2019年第2期145-149,共5页Chinese Health Resources

基　　金：上海交通大学中国医院发展研究医院管理建设项目(CHDI-2017-C-10);上海市第六人民医院院内管理基金(LYZY-0115)

摘　　要：目的探索基于作业成本法的病种成本核算路径,为医院成本管理提供参考.方法通过现场调研收集某医院2017年的成本及服务数据,以老年性白内障为核算病种,明确其资源消耗情况,利用作业成本法测算该病种成本,并分析其应用情况.结果测算得出某医院老年性白内障病种成本为3648.53~7085.53元(扣除晶体费用为1848.53元),低于院内核算的病种成本(扣除晶体费用为2231.07元).结论应用作业成本法核算病种成本是可行的,能提供以资源动因为基础的成本信息,可结合临床路径明确标准作业时间,进一步规范诊疗行为.Objective To explore the path of disease cost accounting based on activity-based-costing method and provide reference for hospital cost management. Methods The cost and service data of a hospital in 2017 were collected through field investigation,and the senile cataract of the hospital was taken as the accounting object,clarified its resource consumption,estimated the cost of the disease by activity-based-costing method,and analyzed its application. Results The disease cost of senile cataract in a hospital was estimated to be 3 648.53-7 085.53 Yuan(excluding crystal cost of 1 848.53 Yuan),slightly lower than the disease cost calculated in the hospital(excluding crystal cost of 2 231.07 Yuan). Conclusion Activity-based-costing is feasible to provide cost information based on resource drivers. It can define standard operating time in combination with clinical pathway,and further regulate diagnosis and treatment behaviors.

关 键 词：成本核算 作业成本法 病种成本 临床路径 老年性白内障 

分 类 号：R197.38[医药卫生—卫生事业管理]