对医院医疗服务项目成本测算的探讨

Discussion on the Cost of Medical Service Items in the Hospital

目的:测算医院医疗服务项目成本。方法:内容上采用完全成本测算,方法上采用分布测算,形式上采用账外成本测算。在科室分摊时,将采用阶梯分摊法,并寻求合理的分摊系数。项目成本测算采用系数法结合当量法,并通过专家咨询确定代表项目。结果:测算现有的测算医疗服务项目成本的实际水平,为合理地制定医疗服务项目的价格、理顺医疗服务价格内部的比价关系、更好地为医疗服务价格的制定和医院的经济管理服务。结论:医院医疗服务项目成本的测算是政府主管部门在制定医疗服务项目价格时依据的前提和基础。

Objective： To measure the cost of medical service items. Methods： Completely using the cost accounting method in the content, distribution measurement in the method, and hidden cost measurement in the form. In section allocation, the paper will use step-down method, and seek reasonable ＇allocation coefficient. Project cost estimation uses coefficient method combined with equivalent method, and through the expert consultation to determine on behalf of the project. Results： The actual level of existing cost accounting of medical service is measured , to make reasonable medical service price , straighten out the price relations of internal medical service price, and to better develop hospital medical service price regulation and eeonomic management service. Conclusion： Calculation of hospital medical service project cost is tile competent department of the government in the development of medical services price on the premise and foundation.