摘要
目的:通过测算医院药剂科住院药房为患者提供调剂服务的总成本和项目成本,为决策部门测算合理的药事服务收费水平,探讨对医疗服务的合理补偿机制提供数据准备和理论依据。方法:以作业成本法测算医院调剂服务项目成本。结果:住院药房处方调剂、单剂量口服摆药和非口服摆药调剂服务的单位成本分别为7.20元,0.88元和0.52元。结论:用作业成本法测算住院药房调剂服务成本,为药事服务费提供一种测算方法和思路,体现药学技术人员专业服务的劳动技术价值。
Objective：To estimate the dispersing service total cost and project cost in hospital dispersion departments to provide data and theoretical basis for decision-making sections to calculate the dispersing fee and explore the compensation mechanism.Methods：The project cost in hospital dispersion department was es timated by activity-based costing.Results：The unit cost of prescription dispersing,single-dose oral medicine putting and single-dose not-for-oral medicine putting was 7.20,0.88 and 0.52 yuan,respectivley.Conclusion：The dispersing service cost calculated by activity-based costing can be a calculation method and thought for dispersing fee,which can reflect the labor technique value of pharmacists.
出处
《中国药师》
CAS
2014年第7期1244-1247,共4页
China Pharmacist
关键词
作业成本法
住院药房
服务成本
药事服务费
Activity-based costing
Hospital dispersion department
Service cost
Dispersing fee
