摘要
目的:揭示不同核算方法下的病种成本差异程度,为改进病种成本测算方法,提高成本信息精度、加强病种成本控制,提升医院运营能力以及推进病种支付方式改革提供信息支持和决策参考。方法:运用项目成本法和作业成本法对4个病种进行成本核算。结果:作业成本法核算病种间接成本高于项目成本法,且两种方法核算的病种成本均高于单病种限价收费水平。结论:项目成本核算病种简单易行,作业成本法核算较为精准但对成本精细化要求较高,应根据病种成本管理控制的要求可以选择适宜的病种成本核算方法。
Objective: To reveal the cost differences of different types of diseases under tow accounting methods, and to provide decision-making reference information for improving the cost measurement method of diseases, improving the accuracy of cost information, strengthening the cost control of diseases, improving the operation ability of hospitals and promoting the payment method reform based on diseases. Methods: Project cost method and activity cost method were used to calculate the cost of 4 diseases. Results:The indirect cost of the activity-based cost(ABC) method was higher than the project cost method. The cost of these two methods were higher than the price limit level of single disease. Conclusion: The project cost accounting method was simple and easy to operate. The ABC method was more accurate but had higher requirements for cost refinement. Therefore, an appropriate cost accounting method could be selected according to the requirements of the cost management and control of the disease.
引文
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