医疗设备成本测算的标准化

Standardization of the measurement of cost of medical equipment

该研究采用标准成本核算的方法，对部分医疗设备的成本进行标准化测算，力求使成本测算更具有代表性和可比性。该次研究在全国10个城市31所医院的7种医疗设备实际成本研究的基础上，采用Delphi法、专项调查、专题访问等方法，对成本测算中的一些参数进行标化处理，从而测算出这7种设备的标准成本，并发现大多数医院设备有效利用不足，目标设备配置的人力物力尚需合理化，医务人员劳务价值有待提高。

The cost of some medical equipments were calculated by means of standatdized cost accounting,which makes cost accounting more representative and comparable.Based on field survey on costs in 31 hospitals in 10cities all over the country and real standard costs of 7 high-tech medical equipments,using Delphi method and some parameters in cost accounting their costs were standardized and the standardized cost were calcuated.The study also revealed that most of the equipments involved were not used efficiently; the staff and materials provided to the target equipment were not adequate;and the value of medical labor should be raised.