基于费用成本转换法的病种成本核算流程探讨

发布时间：2019-01-29 02:19

【摘要】：目的:探索基于费用成本转换法的病种成本核算路径并分析其可行性。方法:通过现场调研收集案例医院2013年的成本和费用数据,采用费用成本转换法,计算案例医院"急性单纯性阑尾炎,经腹腔镜阑尾切除术"的病种成本,并分析该方法的应用情况。结果:测算得到案例医院的"急性单纯性阑尾炎,经腹腔镜阑尾切除术"病种成本为5 659.17元,通过医院财务处、价格管理处等相关专家论证,得出此成本准确合理,符合实际情况。结论:应用费用成本转换法核算病种成本是可行的,计算流程相对简单,且能计算得到病人水平的成本,可以为单病种支付标准的制定与医院成本管理提供参考依据。
[Abstract]:Objective: to explore the way of cost accounting based on cost-cost conversion method and analyze its feasibility. Methods: the cost and cost data of the case hospital in 2013 were collected by on-the-spot investigation. The cost of "acute simple appendicitis, laparoscopic appendectomy" in the case hospital was calculated by cost-cost conversion method. The application of this method is analyzed. Results: the cost of "acute simple appendicitis" was 5 659.17 yuan after laparoscopic appendectomy. In line with the actual situation. Conclusion: it is feasible to apply the cost-cost conversion method to calculate the disease cost, the calculation procedure is relatively simple, and the cost of the patient level can be calculated, which can provide a reference for the establishment of the standard of single disease payment and the hospital cost management.
【作者单位】：哈尔滨医科大学;国家卫生计生委卫生发展研究中心;
【基金】：基金项目:国家卫生计生委财务司“公立医院成本核算与管理研究”
【分类号】：R197.32

【相似文献】