资源消耗分类法在医疗项目成本核算中的应用

The Application of Resource Consume Classification in Medical Item Cost Accounting

目的:提出一种相对准确、高效、便于操作的医疗项目成本核算方法。方法:分析医疗项目所消耗的各种类型的资源,以及同种类型资源的不同消耗方式,确定分摊基准和数据采集途径,计算医疗项目服务成本。结果:提出利用资源消耗分类法核算医疗项目成本的具体方法步骤。

Objective： To propose an accurate, efficient and convenient accounting method of medical item cOst. Methods： To analyze different types of the resources consumed in medical project and different consume methods of the same resource, determine the spread standards and the ways of date acquisition and calculate the cost of medical item services. Results： The detailed method and step about cost accounting of medical items based on resource consume classification.