摘要
基于作业成本法进行医院单病种成本核算系统的研究。将科室分为直接科室、间接科室,将间接科室成本分摊到直接科室成本中,再使用直接科室总成本进行项目成本核算。建立项目成本核算模型,计算分配到各个项目的医疗服务成本,系统实现了医院单病种成本核算的智能化及量化,具有一定的先进性和创新性。
Based on activity cost analysis, a DRGs cost accounting system was developed and evaluated. The hospital departments were divided into direct departments and indirect departments. The cost of indirect departments was allocated to the cost of direct departments, and then the total cost of the direct departments was used to calculate the project cost. A protocol cost accounting model was established to calculate the cost of medical services allocated to various protocols. The system realizes the smart and quantification of cost accounting of DRGs in hospital, and it is advanced and innovative.
引文
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