[1]邓 婕,柏 鹰,马欣彤,等.病种成本核算模型构建与应用——基于改进成本收入比法[J].卫生经济研究,2022,39(9):90-93.
　DENG Jie,BAI Ying,MA Xintong,et al.Construction and Application of Disease Cost Accounting Model——Based on Improved Cost-Income Ratio Method[J].Journal Press of Health Economics Research,2022,39(9):90-93.
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病种成本核算模型构建与应用
——基于改进成本收入比法
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
39
期数:
2022年9期
页码:
90-93
栏目:
成本与价格
出版日期:
2022-08-30

文章信息/Info

Title:
Construction and Application of Disease Cost Accounting Model
——Based on Improved Cost-Income Ratio Method
作者:
邓 婕1; 柏 鹰1; 马欣彤2; 宋喜国1
1.南方医科大学珠江医院，广东 广州 510282
2.南方医科大学，广东 广州 510515
Author(s):
DENG Jie;  BAI Ying;  MA Xintong;  SONG Xiguo
Zhujiang Hospital of Southern Medical University, Guangzhou Guangdong 510282, China
关键词:
改进成本收入比法; 病种成本核算; 成本效益
Keywords:
improved cost-income ratio method;  disease cost accounting;  cost-effectiveness
分类号:
R197.322
文献标志码:
B
摘要:
依据公立医院成本核算规范及财务制度相关规定，运用文献分析法，在传统成本收入比法的基础上改进病房及手术室成本的核算方法，构建病种成本核算模型，并应用于批量病种成本核算中。结果显示，改进的成本收入比法可以更加快速、有效地核算病种成本，核算结果准确性较好，对推进医保支付方式改革具有重要作用，可以帮助医院实现多维度精细化管理。
Abstract:
According to the cost accounting norms and financial system of public hospitals, this study conducted literature review to improve the cost accounting method of the ward and operating room on the basis of the traditional cost-income ratio method. We built the disease cost accounting model and applied it to batches disease cost accounting. The results showed that the improved cost-income ratio method could calculate the cost of diseases more quickly and effectively, and the accuracy of the calculation results was better. Such method played an important role in promoting the reform of medical insurance payment methods and could help hospitals achieve multi-dimensional and refined management.

参考文献/References:

[1] 陈佳颖，吴丹枫.医院病种成本核算方法研究及应用[J].卫生经济研究，2020，37（3）：46-49.
[2] 宋喜国，姚丽平，王海燕，等.基于TDABC法的医疗服务项目成本测算模型[J].中国卫生经济，2015（9）：82-84.
[3] 宋雄.基于DRGs的病种成本核算方法研究[J].中国总会计师，2019（6）：85-87.
[4] 谢金亮，吴荣海，刘许欢，等.基于收入和费用配比的病种成本测算方法的构建与应用[J].医学与社会，2019，32（9）：93-97.

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[5]邵雪丽,李建军,史晓川,等.公立医院DIP病种成本核算与效益分析的实践探索[J].卫生经济研究,2024,41(12):60.
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更新日期/Last Update: 2022-08-30