[1]黄成庆,董文宇,刘依婷.药品零差率下药剂科成本分摊探析——基于医疗服务项目成本核算视角[J].卫生经济研究,2022,39(1):13-16.
　HUANG Cheng-qing,DONG Wen-yu,LIU Yi-ting.Analysis on Cost Allocation of Pharmacy Department Under the Zero-profit Drug Policy——Based on the Perspective of Medical Service Project Cost Accounting[J].Journal Press of Health Economics Research,2022,39(1):13-16.
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药品零差率下药剂科成本分摊探析
——基于医疗服务项目成本核算视角
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
39
期数:
2022年1期
页码:
13-16
栏目:
成本与价格
出版日期:
2022-01-07

文章信息/Info

Title:
Analysis on Cost Allocation of Pharmacy Department Under the Zero-profit Drug Policy
——Based on the Perspective of Medical Service Project Cost Accounting
作者:
黄成庆1; 董文宇1; 刘依婷2
1.重庆市妇幼保健院，重庆 401147
2.重庆医科大学第二附属医院，重庆 400010
Author(s):
HUANG Cheng-qing;  DONG Wen-yu;  LIU Yi-ting
Chongqing Maternal and Child Health Hospital, Chongqing 401147, China
关键词:
药剂科; 药品零差率; 医疗服务项目; 成本核算
Keywords:
pharmacy;  zero-profit drug policy;  medical service items;  cost accounting
分类号:
R95
文献标志码:
B
摘要:
以样本医院为例，采用两种不同的医疗服务项目成本分摊方式，比较分析药剂科成本分摊对医疗服务项目成本核算结果的影响，提出在药品零差率下医疗服务项目成本核算中药剂科成本分摊的建议：优化医疗技术类核算单元设置，调整医疗服务项目成本核算方法，设置临床用药类医疗服务项目。
Abstract:
Taking the sample hospital as an example, two different cost allocation methods of medical service items were adopted to compare and analyze the influence of cost allocation of pharmacy department on the cost accounting results of medical service items. This paper puts forward some suggestions on cost allocation of pharmacy department in the cost accounting of medical service items under the zero-profit drug policy: optimizing the setting of medical technical accounting units, adjusting the cost accounting methods of medical service items, and setting up medical service items for clinical use.

参考文献/References:

[1] 刘春雨，李凤芝，薄云鹊，等.新形势下加强公立医院医疗服务项目成本核算的思考[J].中国卫生经济，2020，39（4）：79-80.
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[3] 董盼盼，,窦蕾，屈晓远，等.公立医院补偿机制改革宏观影响因素的政策情景分析[J].中国医院管理，2018，38（1）：11-13.
[4] 王丽华，宣玉君，王秀静，等.医疗服务价格调整对上海市某三级公立医院影响研究[J].中国医院，2020，24（6）：48-50.
[5] 卫生部有关负责人就“药事服务费”问题答记者问[EB /OL].[2010-03-12].http://www.gov.cn/gzdt/2010-03/12/content_1554594.htm.

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[2]章月丽,戴秀兰,许莹颖,等.药品耗材零差率改革对省级公立医院经济运行的影响分析[J].卫生经济研究,2021,38(4):54.
　ZHANG Yue-li,DAI Xiu-lan,XU Ying-ying,et al.Analysis on the Influence of Zero Profit Reform of Drug Consumables on the Economic Operation of Provincial Public Hospitals[J].Journal Press of Health Economics Research,2021,38(1):54.

更新日期/Last Update: 2022-01-07