按现行成本核算方法对手术、麻醉项目进行成本测算的研究报告

Research on allocation item cost of operation and anesthesia by current cost accounting

通过浙江省15所不同级别医院各70份报表分析,对相应级别医院采用算术平均法处理,测算出相应级别医院手术、麻醉成本。按现行收费标准,三级甲等医院阑尾炎手术费收支倒挂179.89元。

By collecting and analyzing the item cost data from 70 report of 105 different level hospitals, the average item cost for operations and anesthesia in appropriated hospitals was reckoned up. Compared with current standard fee schedule, the tertiary hospital at class A has to sustain a loss of 179.89 RMB Yuan for each appendectomy operation.