医疗服务项目成本构成的变化规律探索  

Exploration on the Change Law of Medical Service Project Cost Composition

作　　者：周春媛[1] ZHOU Chun-yuan(Department of Finance,People’s Hospital of Peking University,Beijing,100044,China)

机构地区：[1]北京大学人民医院财务处,北京100044

出　　处：《中国卫生经济》2021年第4期91-92,共2页Chinese Health Economics

摘　　要：通过对样本医疗服务项目总成本进行测算,并对成本内部构成结构进行对比。结果对比发现,总成本随病例人次增加而变化,同时成本内部构成结构也发生变化;从而得出医疗服务项目成本会随病例人次、医疗服务水平的变化,发生金额和构成结构变化,建立动态成本测算体系,及时调整成本管理方向,促进医疗事业发展。By comparing the internal structure of the cost,the results of the sample medical service items were compared. It is found that the total cost changes with the increase of the number of cases,and the internal structure of the cost also changes. The cost of medical service items will change with the number of patients and the level of medical service,while the amount and structure of medical service will change. It needs to establish a dynamic cost calculation system,adjust the direction of cost management in time,and promote the development of medical industry.

关 键 词：医疗服务项目 成本测算 直接成本 间接成本 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] D922.26[政治法律—经济法学]