用作业成本法测算上海浦东新区基本公共卫生服务项目成本

Study on the Activity-Based Costing Management( ABC/M) for the primary health service project costs in Pudong New Area,Shanghai

目的测算浦东新区基本公共卫生服务成本,为完善社区卫生服务补偿机制提供基本依据。方法采用作业成本法对辖区内社区卫生服务中心在提供基本公共卫生服务过程中6大类成本的消耗情况进行调查。结果 2013年浦东新区基本公共卫生服务成本人均59.62元。结论政府投入稍显不足,补偿方案应考虑多因素。

Objective To estimate the cost of the primary public health care in Pudong New Area and provide a basis for perfecting the compensation mechanism for the community health service. Methods The costing method was used to investigate the consumption condition of 6 types of the cost of consumption, during the process of providing primary public health services conducted by community hospitals in Pudong New Area. Results In the year of 2013 ,the cost of the primary public health service in Pudong New Area was 59.62 RMB per capita. Conclusion The government investment seemed to be slightly less, multiple factors should be considered for the consideration of the compensation program.