摘要
当前我国医疗服务项目成本核算仍处于探索阶段。作者在上海某院借鉴RBRVS理论,以2012年版《全国医疗服务价格项目规范》为基础,运用点数成本法在医院项目成本核算中进行了深入的研究与实践,核算了该院2018年度逾3300个医疗服务项目并将结果运用于医院经济管理中。该方法核算模型建立后能够使项目成本核算过程相对简化,后续需要在实践中不断完善,为大型公立医院的项目成本核算及管理提供新的管理会计工具,以实现医院的精益化管理。
At present,the cost accounting of medical service projects in China is still in the exploratory stage.The authors conducted in-depth research and practice in hospital project cost accounting based on the 2012 edition of National Standard for Medical Service Price Projects in a hospital in Shanghai,and calculated more than 3300 medical service projects in 2018 and applied the results to hospital economic management.After the establishment of the accounting model,the process of project cost accounting can be relatively simplified.In the follow-up,by continuously improving this method in practice,it could provide a new management accounting tool for the project cost accounting and management of large public hospitals,so as to realize the lean management of hospitals.
作者
夏培勇
许冠吾
李昌琪
Xia Peiyong;Xu Guanwu;Li Changqi(Shanghai Shenkang Hospital Development Center,Shanghai 200041,China;Financial Department,Shanghai General Hospital,Shanghai 200080,China;Chongqing Eabax Software Co.,Ltd.,Chongqing 401121,China)
出处
《中华医院管理杂志》
CSCD
北大核心
2020年第12期1002-1006,共5页
Chinese Journal of Hospital Administration
基金
上海国家会计学院智库研究项目(SNAIZK202001)
上海市会计学会2020年度学会重点科研项目(SHKJ2020ZD01)。
关键词
成本及成本核算
点数成本法
项目成本
医保支付
Costs and cost analysis
Points of the cost method
Medical project
Medical insurance payment
