病种成本核算及影响因素分析——基于费用成本转化法

详细信息    查看全文 | 推荐本文 |

英文篇名：Analysis of Disease Cost Accounting and Influencing Factors——Based on Cost Conversion Method 作者：李奕辰 ; 张进 ; 梁轶 英文作者：LI Yi-chen;ZHANG Jin;LIANG Yi;West China Second Hospital of Sichuan University; 关键词：费用成本转换法 ; 病种成本核算 ; 成本中心 英文关键词：cost conversion method;;disease cost accounting;;cost center 中文刊名：WSJJ 英文刊名：Health Economics Research 机构：四川大学华西第二医院; 出版日期：2019-03-28 16:49 出版单位：卫生经济研究 年：2019 期：v.36;No.384 基金：四川省卫生经济学会科研课题(2018SCWJB002) 语种：中文; 页：WSJJ201904015 页数：4 CN：04 ISSN：33-1056/F 分类号：45-47+50

摘要

目的:探索基于费用成本转化法的病种成本核算及影响因素分析,为推进病种成本核算、调整病种收费价格提供参考依据。方法:采用费用成本转换法进行病种成本核算,以某医院小叶性肺炎为例,进行病种成本多因素逐步回归分析。结果:小叶性肺炎的病种成本为11 131.37元,年份、患者年龄、手术是影响病种成本的重要因素。结论:基于费用成本转化法的病种成本核算可以为病种核算和定价提供科学依据,应规范成本核算方法,推进疾病诊断相关分组的试点。
        Objective To explore the cost accounting and influencing factors analysis based on cost conversion method,and provide reference for promoting cost accounting and adjusting the price of disease types. Methods Cost conversion method was used to calculate the cost of disease. Taking a hospital's lobular pneumonia as an example,the multi-factor stepwise regression analysis of disease cost was carried out. Results The cost of lobular pneumonia was 11 131.37 yuan. The year,age of patients,and surgery were important factors affecting the cost of the disease. Conclusion The cost accounting based on the cost conversion method can provide a scientific basis for disease accounting and pricing. The cost accounting method should be standardized to promote the pilot group of disease diagnosis.

引文

[1]孙伟,许光建.新一轮医疗服务价格改革回顾与建议[J].中国医院管理,2018(7):1-4.
    [2]陈梓聪,陈卉,张晋昕.线性回归应用条件违背时BOX-COX变换的实施[J].中国医院统计,2016,23(1):1-3.
    [3] Cotterill P, Bobula J, Connerton R. Comparison of alternative relative weights for diagnosis-related groups[J]. Health Care Financ Rev,1986,7(3):37-51.
    [4]金丽霞,于丽华,李奕辰,等.基于费用成本转换法的病种成本核算流程探讨[J].中国卫生经济,2017,36(3):87-89.
    [5]余廉,庞玉芳. DRGs付费方式下公立医院医疗成本管理新思路[J].行政事业资产与财务,2017,3(7):66-67.
    [6]胡小君.公立医院成本控制下病种成本管理现状[J].中国卫生产业,2017(10):133-134.
    [7]郭文博,张岚,况景勤,等.单病种定额支付对医院经济运行的影响[J].卫生经济研究,2017(8):54-56.