[1]李奕辰,张 进,梁 轶.病种成本核算及影响因素分析——基于费用成本转化法[J].卫生经济研究,2019,(04):43-45,48.
　LI Yi-chen,ZHANG Jin,LIANG Yi.Analysis of Disease Cost Accounting and Influencing Factors——Based on Cost Conversion Method[J].Journal Press of Health Economics Research,2019,(04):43-45,48.
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病种成本核算及影响因素分析
——基于费用成本转化法
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2019年04期
页码:
43-45,48
栏目:
成本与费用
出版日期:
2019-03-27

文章信息/Info

Title:
Analysis of Disease Cost Accounting and Influencing Factors
——Based on Cost Conversion Method
作者:
李奕辰1; 张 进1; 梁 轶1
1.四川大学华西第二医院，四川 成都 610041
Author(s):
LI Yi-chen; ZHANG Jin; LIANG Yi
West China Second Hospital of Sichuan University，Chengdu Sichuan 610041，China
关键词:
费用成本转换法; 病种成本核算; 成本中心
Keywords:
cost conversion method; disease cost accounting; cost center
分类号:
R19
文献标志码:
A
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。
Abstract:
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.

参考文献/References:

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更新日期/Last Update: 2019-03-27