基于成本习性的标准成本法在独立血液净化机构的应用研究

Research on the Application of Standard Cost in Blood Purification Institutions Based on Cost Behavior

通过采集社会办独立血液净化机构的经济运行信息,依据成本消耗与透析人次数的关系,将其分为固定成本、变动成本和混合成本。设定机构规模和产能的基本情况,产出县城和地市两类血液净化机构标准成本模型,核算的标准人力成本、标准药品费、标准卫生材料费及标准专业设备折旧等信息,有利于行业决策和机构内部精细化管理。

Through collecting the economic operation information of the society-run blood purification institutionrs, the cost is divided into fixed cost, variable cost and mixed cost according to the relationship between the cost and the number Of dialysis. It formulated the standard cost model of blood purification institutions, according to the county and city classification, the basic situation of the size and capacity of the organization were assumed. It mainly included standard labor costs, standard drug costs, standard health materials fees and standard professional equipment depreciation and other information, which was benefitial for industry decision-making and internal fine management.