用标准成本法测算社区公共卫生服务项目成本

With the standard-based costing method estimates the community public health service items cost

本研究抽取北京市丰台区7家社区卫生服务中心,采用定性访谈和现场问卷调查,了解2008年公共卫生服务项目开展情况和成本信息,运用标准成本法进行公共卫生服务项目成本测算,得到社区公共卫生服务项目户籍人口人均成本为25.30元,加上流动人口后的实际服务人口人均成本为14.61元。

This study extract seven community health centers of Fengtai District in Beijing, and use qualitative interview and spot field investigation, fred out the public health service items development situation and cost information in 2008. Using standard - based costing method to estimates the community public health service items cost, we find out that the per capita cost of community public health services household registration population is 25.30 yuan, and the per capita cost of actual service population, which coupled with the floating population, is 14.61 yuan.