医用耗材成本核算精细化管理的探索与思考  

Exploration and Thinking on Fine Management of Cost Accounting of Medical Consumables

作　　者：沈磊 梅国江 徐纪庆[1] SHEN Lei;MEI Guojiang;XU Jiqing(Longhua Hospital Affiliated to Shanghai University of Traditional Chinese Medicine,Shanghai,200032)

机构地区：[1]上海中医药大学附属龙华医院,上海市200032

出　　处：《中国医疗器械杂志》2022年第5期582-587,共6页Chinese Journal of Medical Instrumentation

摘　　要：随着国务院《治理高值医用耗材改革方案》的逐步推进,带量采购、可另行收费耗材“零加成”等改革政策的落地,医疗机构医用耗材的运营压力陡增,精细化成本核算管理需求不断提高。而因医用耗材的管理特性常会导致医用耗材成本核算不准确、发生跨周期等问题。通过对相关业务系统及流程的调整和再造的研究,实现了精细化成本核算管理的目标。With the gradual advancement of The Reform Plan to Control High-value Medical Consumables published by the State Council,the reform policies such as purchase with quantity,charging consumables“zero bonus”were born,the operating pressure of medical institutions on medical consumables increased sharply,and the fine cost accounting management demands were improving.Due to the manage features of medical consumables,this will lead to the inaccurate and cross-cycle of cost accounting.In order to achieve the refined cost accounting management,the related business system and process adjustment are studied.

关 键 词：医用耗材 精细化 成本核算 医疗器械唯一标识 

分 类 号：R197.32[医药卫生—卫生事业管理]