成本核算与分析在公立医院体外诊断试剂管理中的应用  

Application of cost accounting and analysis in reagent management of public hospitals

作　　者：李琳[1] 周伟 李爱东[1] LI Lin;ZHOU Wei;LI Aidong(Department of Medical Insurance Office,Cancer Hospital,Chinese Academy of Medical Sciences,Beijing100021,China;Department of Office of Performance and Operations Management,Chinese Academy of Medical Sciences&Peking Union Medical College,Beijing100730,China)

机构地区：[1]中国医学科学院肿瘤医院医保办,北京100021 [2]中国医学科学院北京协和医院绩效与运营管理办公室,北京100730

出　　处：《中国医药导报》2020年第31期170-173,共4页China Medical Herald

摘　　要：体外诊断试剂管理是公立医院经济运行管理工作的重要内容之一,创新试剂管理方法、加强试剂成本管控是公立医院适应医药卫生体制改革、提高自身运营能力的重要手段。本文通过关联体外诊断试剂及相对应的检验项目,运用财务管理学中的成本核算方法计算医学检验项目收入、成本、收费成本差、收费成本比等数据并进行对比分析,依据成本状况和效益情况进行针对性的差异成本管控,从而提高公立医院体外诊断试剂管理水平和能力。使用成本效益分析方法追踪在用检验试剂效益的同时,还能对拟投资采购的检验试剂进行效益预估,为医院管理层决策提供科学依据,有助于医疗资源合理优化配置,对公立医院健康可持续发展具有积极意义。In vitro diagnostic reagents management is an important part of the economic operation management of public hospitals.Innovating reagents management methods and strengthening reagents cost control are important means for public hospitals to adapt to the medical and health system reform and improve their operation ability.In this paper,by associating in vitro diagnostic reagents and corresponding test items,the cost accounting method in financial management is used to calculate the income,cost,charge cost difference,charge cost ratio and other data of medical test items and make a comparative analysis.Conduct targeted differential cost control according to the cost and benefit situation.In order to improve the management level and ability of in vitro diagnostic reagents in public hospitals.The cost-benefit analysis method can be used to track the benefits of the test reagents used and estimate the benefits of the test reagents to be purchased for investment.It provides scientific basis for hospital management decision,contributes to the rational allocation of medical resources,and is of positive significance to the healthy and sustainable development of public hospitals.

关 键 词：公立医院 成本效益分析 体外诊断试剂 成本管控 

分 类 号：R197.3[医药卫生—卫生事业管理]