[1]吴晓琳,杨馨宜.基于诊疗路径和作业成本法的病种成本核算方法设计[J].卫生经济研究,2021,38(11):43-46.
　WU Xiao-lin,YANG Xin-yi.Design of Disease Cost Accounting Method Based on Diagnosis and Treatment Path and Activity-based Costing Method[J].Journal Press of Health Economics Research,2021,38(11):43-46.
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基于诊疗路径和作业成本法的病种成本核算方法设计
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
38
期数:
2021年11期
页码:
43-46
栏目:
成本与费用
出版日期:
2021-10-29

文章信息/Info

Title:
Design of Disease Cost Accounting Method Based on Diagnosis and Treatment Path and Activity-based Costing Method
作者:
吴晓琳1; 杨馨宜2
1.成都市第八人民医院，四川 成都 610000
2.成都市第二人民医院，四川 成都 610000
Author(s):
WU Xiao-lin;  YANG Xin-yi
Chengdu 8th People's Hospital, Chengdu Sichuan 610000, China
关键词:
诊疗路径; 作业成本法; 病种成本核算
Keywords:
diagnosis and treatment path;  activity-based costing method;  disease cost accounting
分类号:
R197.322
文献标志码:
A
摘要:
基于诊疗路径和作业成本法的病种成本核算方法，为公立医院推广病种成本核算提供了可行路径。其基本流程包括：确定病种成本核算范围，采集病历首页信息及收费明细信息，计算每个病例的医疗服务项目、药品及单独收费材料实际成本，计算科室、院级病例实际成本，汇总形成病种成本并进行动态调整。
Abstract:
The disease cost accounting method based on diagnosis and treatment path and activity-based costing method, provides a feasible way for public hospitals to popularize disease cost accounting. The basic process includes: determining the scope of disease cost accounting, collecting information on the first page of medical records and charging details, calculating the actual cost of medical service items, drugs and individual charging materials for each case, and calculating the actual cost of cases at the department and hospital level，and then summarizing and forming the cost of diseases and adjusting them dynamically.

参考文献/References:

[1] 赵伟华，赵敏.作业成本法在病种成本核算中的应用研究[J].中国社会医学杂志，2014，31（5）：304-306.
[2] 王丽.英国和德国按病种付费制度改革[J].《国外医学》卫生经济分册，2013，30（6）：145-152.
[3] 薛琴，唐晓东.新制度下公立医院病种成本核算体系的构建[J].江苏医药，2015，41（18）：2215-2216.

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更新日期/Last Update: 2021-10-29