基于成本费用率的病种成本核算方法应用研究  

Research on application of disease cost accounting method based on CCR

作　　者：刘雅娟 宋雄[2] LIU Yajuan;SONG Xiong(Shanghai Shenkang Hospital Development Center,No.2,Kangding Road,Jing'an District,Shanghai,200041,PRC)

机构地区：[1]上海申康医院发展中心,上海市200041 [2]上海交通大学医学院附属新华医院财务管理办,上海市200092

出　　处：《中国医院》2020年第5期9-12,共4页Chinese Hospitals

基　　金：上海市医院协会医院管理研究基金课题“基于DRGs的病种成本核算方法实施路径研究与实践”(X1901157);上海市会计学会重点课题“支付方式改革背景下医疗行业病种成本核算体系构建及应用”(SHKJ2019ZD05)。

摘　　要：结合上海市某医院具体应用实践,介绍了基于成本费用率的病种成本核算方法。该方法基于病种组核心特征,可以从病种组、科室等多维度展示实际成本、结构组成和收益情况,使实际成本和收费价格之间建立起密切的相关性,从而更好地为实现政府定价与医院补偿之间的平衡提供数据支撑。介绍了该方法的适用范围、测算过程和动态调整策略,指出该方法能充分体现医护人员的劳务价值,对支付方式改革和医院绩效分配均有较好的应用价值。Combined with the specific application practice of a hospital in Shanghai, the cost accounting method of the disease based on the cost rate is introduced. This method is based on the core characteristics of the disease group, which can display the actual cost, structural composition and revenue from the disease group, department and other dimensions, so that a close correlation between the actual cost and the charging price can be established, so as to better achieve The balance between government pricing and hospital compensation provides data support. The application scope, measurement process and dynamic adjustment strategy of this method are introduced, and it is pointed out that this method can fully reflect the labor value of medical staff, and has good application value for payment method reform and hospital performance allocation.

关 键 词：按病种付费 成本费用率 成本核算 

分 类 号：R197[医药卫生—卫生事业管理]