【摘要】：目的:探索基于費(fèi)用成本轉(zhuǎn)換法的病種成本核算路徑并分析其可行性。方法:通過現(xiàn)場調(diào)研收集案例醫(yī)院2013年的成本和費(fèi)用數(shù)據(jù),采用費(fèi)用成本轉(zhuǎn)換法,計(jì)算案例醫(yī)院"急性單純性闌尾炎,經(jīng)腹腔鏡闌尾切除術(shù)"的病種成本,并分析該方法的應(yīng)用情況。結(jié)果:測算得到案例醫(yī)院的"急性單純性闌尾炎,經(jīng)腹腔鏡闌尾切除術(shù)"病種成本為5 659.17元,通過醫(yī)院財(cái)務(wù)處、價(jià)格管理處等相關(guān)專家論證,得出此成本準(zhǔn)確合理,符合實(shí)際情況。結(jié)論:應(yīng)用費(fèi)用成本轉(zhuǎn)換法核算病種成本是可行的,計(jì)算流程相對(duì)簡單,且能計(jì)算得到病人水平的成本,可以為單病種支付標(biāo)準(zhǔn)的制定與醫(yī)院成本管理提供參考依據(jù)。
[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.
【作者單位】： 哈爾濱醫(yī)科大學(xué);國家衛(wèi)生計(jì)生委衛(wèi)生發(fā)展研究中心;
【基金】：基金項(xiàng)目:國家衛(wèi)生計(jì)生委財(cái)務(wù)司“公立醫(yī)院成本核算與管理研究”
【分類號(hào)】：R197.32

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