基于服务单元叠加法的病种成本核算与管理研究  

Research on disease cost accounting and management based on service unit superposition method

作　　者：黄静如[1] 何亚范 狄海涛[2] HUANG Jingru;HE Yafan;DI Haitao(School of Finance and Economics,Jimei University,Xiamen,Fujian Province,361021,PRC)

机构地区：[1]集美大学财经学院,福建省厦门市361021 [2]厦门大学附属第一医院,福建省厦门市361000

出　　处：《中国医院》2023年第6期74-77,共4页Chinese Hospitals

基　　金：国家社科规划基金项目(17BGL067);福建省社科基地重大项目(FJ2020JDZ039);福建省教育科学“十四五”规划2022年度课题(FJJKBK22-055);集美大学国家基金培育计划项目(ZP2020069)。

摘　　要：医疗成本核算改革和医院薪酬绩效改革是推动公立医院高质量发展的重要举措。结合绩效考核指标优化医疗成本核算方法,是薪酬绩效改革落地实施的前提条件。本文以样本医院剖宫产等5个病种为例,梳理应用服务单元叠加法的病种成本核算及分析流程,探讨服务单元划分方法,提供病种成本融入绩效考核体系的具体思路。Medical cost accounting reform and hospital salary performance reform are important measures to promote the high-quality development of public hospitals.Optimizing the medical cost accounting method combined with performance appraisal indicators is a prerequisite for the implementation of the salary performance reform.This paper takes 5 diseases such as cesarean section in a sample hospital as an example,sorts out the cost accounting and analysis process of applying the service unit superposition method,discusses the division method of service units,and provides specific ideas for integrating the cost of diseases into the performance appraisal system.

关 键 词：服务单元叠加法 病种成本核算 绩效考核 技术劳务价值 高质量发展 

分 类 号：R197.3[医药卫生—卫生事业管理]