[1]夏培勇,童 杨.以RBRVS为基础的分项点数成本法在手术项目成本核算中的应用[J].卫生经济研究,2020,(03):42-45.
　XIA Pei-yong,TONG Yang.Application of Itemized Point Cost Method based on RBRVS in Costing of Surgical Items[J].Journal Press of Health Economics Research,2020,(03):42-45.
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以RBRVS为基础的分项点数成本法在手术项目成本核算中的应用
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2020年03期
页码:
42-45
栏目:
成本与费用
出版日期:
2020-03-04

文章信息/Info

Title:
Application of Itemized Point Cost Method based on RBRVS in Costing of Surgical Items
作者:
夏培勇1; 2; 童 杨2
1.上海申康医院发展中心，上海 200041
2.上海市第一人民医院，上海 200080
Author(s):
XIA Pei-yong; TONG Yang
Shanghai Shenkang Hospital Development Center，Shanghai 200041，China
关键词:
RBRVS; 分项点数成本法; 手术项目; 成本核算
Keywords:
RBRVS; itemized point cost method; surgical items; costing
分类号:
R197.322
文献标志码:
B
摘要:
目的： 探索基于RBRVS的分项点数成本法在手术项目成本核算中的运用。方法：运用平行法核算手术项目分项成本，同时对人力成本点数的构成进行了创新研究，在此基础上计算胃癌扩大根治术的项目成本。结果：测算得出胃癌扩大根治术项目成本为8 298元。结论：运用以RBRVS为基础的分项点数成本法计算手术项目成本是可行的，而且在人力成本点数构成中纳入技术难度和风险程度等因素，核算结果能充分体现医务人员的技术劳务价值，实现手术项目成本的精细化核算，可操作性也更强。
Abstract:
Objective To explore the application of itemized point cost method based on RBRVS in costing of surgical items. Methods The parallel method was used to calculate the sub-item cost of the surgical project. At the same time，the composition of labor cost points was innovatively researched. Based on this，the project cost of gastric cancer expanded radical surgery was calculated. Results The cost of the expanded radical mastectomy for gastric cancer was estimated to be 8 298 yuan. Conclusion The use of RBRVS to calculate the cost of surgical items is feasible，and factors such as technical difficulty and degree of risk are included in the composition of labor cost points. The calculation results can fully reflect the value of medical personnel's technical services and achieve a precise calculation of surgical item costs with stronger operability.

参考文献/References:

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[4] 鲁献忠，谭琳琳，许梦雅. 医疗服务项目成本核算方法探讨[J]. 卫生经济研究，2014(12):51-53.
[5] 谭华伟,张培林,姚旭，等. 公立医院医疗项目作业成本核算方法实践研究[J].卫生经济研究，2018(10)：41-46.
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更新日期/Last Update: 2020-03-04