摘要
目的调查和评价某院开展药物专项整治活动的干预对控制药占比的效果。方法调查等级评审前、后一个季度应用全成本核算方法比较该院药品金额、药品比重及住院总收入、药费总收入、次均费用、药占比、平均住院日的变化情况。结果医院等级评审后,通过强化全成本核算对医院绩效考核指标的量化,显著降低了药占比。结论应用全成本核算进行医院绩效考核是控制医院药占比的有效手段。
Purpose To investigate and evaluate the effect of the intervention of special drug regulation activity in a hospital on the control of drug proportion.Method The results a quarter before and after the level review are investigated. The total cost accounting method is used to compare the amount of drugs, drug proportion and total hospital revenue, total drug revenue, cost of medical care per time, drug proportion, the change of average length of stay in the hospital.Results After the hospital’s level evaluation, by strengthening the total cost accounting, the hospital’s performance evaluation indicators are quantified, which significantly reduces the drug proportion. Conclusion The application of total cost accounting in the hospital performance evaluation is an effective measure to control the drug proportion of hospital.
出处
《中国医疗管理科学》
2014年第3期25-27,共3页
Chinese Journal Of Medical Management Sciences
关键词
药占比
医院管理
全成本核算
绩效考核
Drug proportion
hospital management
full cost accounting
performance evaluation