妇幼保健机构群体保健服务项目成本核算

Cost accounting for population health service items of MCH institutions

目的了解不同经济发展水平地区的妇幼保健机构提供院外群体保健服务项目过程中的人力资源成本与物质成本。方法利用全成本测算方法,对3个省级、3个市级和3个县级共9所妇幼保健机构提供院外群体保健服务项目的总成本、工时成本和人均成本进行测算。结果各项服务的成本与其开展服务内容的深度、辖区人口密度有很大的关系。2006年东部项目省群体保健服务项目人均成本为2.29元、中部省为1.23元、西部省为1.31元(按18个项目计算),3个项目省人均成本为1.61元。按该标准推算,2006年全国群体保健服务项目的总成本为20.98亿元。结论妇幼保健院外群体保健服务项目经费需要进一步提高。

Objective To investigate human resources cost and material cost in course of providing population health service items of MCH institutions in different economic developmental level areas. Methods Using whole cost accounting methods, the total cost, pre hour cost and per capita cost of nine MCH institutions providing extra hospital population health service items （3 provincial MCH institutions, 3 municipal MCH institutions and 3 county MCH institutions） were calculated. Results The cost of each service item was related closely with depth of services, population density of the areas. In 2006, the per capita cost in the eastern project province＇s was 2.29 RMB yuan, that in the central project provinces was 1.23 RMB yuan, and that in the western provinces was 1.31 RMB yuan （ calculated on 18 projects）, and per capita cost in three provinces was 1.61 RMB yuan. Calculated according to this standard, the total national cost of MCH institutions in 2006 was 20.98 hundreds million RMB yuan. Conclusion Population health service items costs of MCH institutions need to be increased further.