不同核算方法下的公立医院病种成本测算比较分析

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英文篇名：Comparative Study on Estimating the Disease Cost of Public Hospitals under Different Accounting Methods 作者：曲松涛 ; 洪友会 ; 李莉 ; 郑二维 ; 黄卫东 ; 高峰 ; 李艳文 ; 封平 英文作者：QU Song-tao;HONG You-hui;LI Li;The First Affiliated Hospital of Harbin Medical University; 关键词：公立医院 ; 病种成本 ; 项目成本 ; 作业成本 英文关键词：public hospital;;disease cost;;item cost;;activity-based cost 中文刊名：WEIJ 英文刊名：Chinese Health Economics 机构：哈尔滨医科大学附属第一医院;黑龙江省卫生和计划生育委员会;黑龙江省卫生发展研究中心;哈尔滨医科大学卫生管理学院; 出版日期：2019-03-05 出版单位：中国卫生经济 年：2019 期：v.38;No.433 基金：黑龙江省教育厅科学技术研究项目(12531408) 语种：中文; 页：WEIJ201903027 页数：3 CN：03 ISSN：23-1042/F 分类号：80-82

摘要

目的:揭示不同核算方法下的病种成本差异程度,为改进病种成本测算方法,提高成本信息精度、加强病种成本控制,提升医院运营能力以及推进病种支付方式改革提供信息支持和决策参考。方法:运用项目成本法和作业成本法对4个病种进行成本核算。结果:作业成本法核算病种间接成本高于项目成本法,且两种方法核算的病种成本均高于单病种限价收费水平。结论:项目成本核算病种简单易行,作业成本法核算较为精准但对成本精细化要求较高,应根据病种成本管理控制的要求可以选择适宜的病种成本核算方法。
        Objective: To reveal the cost differences of different types of diseases under tow accounting methods, and to provide decision-making reference information for improving the cost measurement method of diseases, improving the accuracy of cost information, strengthening the cost control of diseases, improving the operation ability of hospitals and promoting the payment method reform based on diseases. Methods: Project cost method and activity cost method were used to calculate the cost of 4 diseases. Results:The indirect cost of the activity-based cost(ABC) method was higher than the project cost method. The cost of these two methods were higher than the price limit level of single disease. Conclusion: The project cost accounting method was simple and easy to operate. The ABC method was more accurate but had higher requirements for cost refinement. Therefore, an appropriate cost accounting method could be selected according to the requirements of the cost management and control of the disease.

引文

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