药品零差率下药剂科成本分摊探析——基于医疗服务项目成本核算视角  

Analysis on Cost Allocation of Pharmacy Department Under the Zero-profit Drug Policy——Based on the Perspective of Medical Service Project Cost Accounting

作　　者：黄成庆[1] 董文宇 刘依婷 HUANG Cheng-qing;DONG Wen-yu;LIU Yi-ting(Chongqing Maternal and Child Health Hospital,Chongqing 401147,China;不详)

机构地区：[1]重庆市妇幼保健院,重庆401147 [2]重庆医科大学第二附属医院,重庆400010

出　　处：《卫生经济研究》2022年第1期13-16,共4页

基　　金：重庆市利用世界银行贷款统筹城乡发展与改革二期项目——卫生项目(PI26210)。

摘　　要：以样本医院为例,采用两种不同的医疗服务项目成本分摊方式,比较分析药剂科成本分摊对医疗服务项目成本核算结果的影响,提出在药品零差率下医疗服务项目成本核算中药剂科成本分摊的建议:优化医疗技术类核算单元设置,调整医疗服务项目成本核算方法,设置临床用药类医疗服务项目。Taking the sample hospital as an example,two different cost allocation methods of medical service items were adopted to compare and analyze the influence of cost allocation of pharmacy department on the cost accounting results of medical service items.This paper puts forward some suggestions on cost allocation of pharmacy department in the cost accounting of medical service items under the zero-profit drug policy:optimizing the setting of medical technical accounting units,adjusting the cost accounting methods of medical service items,and setting up medical service items for clinical use.

关 键 词：药剂科 药品零差率 医疗服务项目 成本核算 

分 类 号：R95[医药卫生—药学]