县级医院化验项目成本统计核算分析

An Analysts of the Statistical Cost Accounting of the Laboratory Test Projects in County-level Hospitals

医院成本核算和收费价格的研究,是世界各国政府、卫生经济学家和医院管理人员十分关切和急需解决的政策性课题。国内少数学者对医院成本核算作过研究和探讨。本课题在科学成本核算基础上,对化验项目进行成本核算,分析影响项目成本的因素,与现行化验项目收费进行比较,与不同省市县级医院化验项目成本进行比较。最后,提出加强县级医院化验项目管理的建议,这对降低项目成本,加强项目的科学化管理具有重要现实意义。

The study on the cost accounting in hospital is an important policy subject greatly concerned with by the health economists, hospital managers and the governments around the world. In China, a few scholars have conducted studies and researches on the cost accounting in hospitals. On the basis of the scientific method, we made cost accounting of the laboratory test projects and analyzed the factors affecting the project costs, comparing the costs with the current charges and the project costs with those in the county-level hospitals in other provinces. We hereby advance suggestions on strengthening the management of the laboratory test projects in the county-level hospitals , which are significant to lowering the project costs and tighening up the scientific management of the projects.