浅谈医院成本核算中的勾稽关系

Analysis of Articulation in the Hospital Cost Accounting

目的为理顺医院成本核算方法 ,更好地为医院成本管理服务,实现医院经营发展目标。方法运用实证分析的方法,以北京市某医院为研究对象,一方面将医院医疗业务成本、医疗成本、医疗全成本和医院全成本对比分析,另一方面将医院科室成本、项目成本、病种成本进行分析。结果北京市某公立医院医疗业务成本、医疗成本、医疗全成本及医院全成本的比例为1:1.09:1.13:1.13。某科病房二级分摊后的科室成本为1 156万元,可收费材料成本为19万元,药品成本为491万元,项目成本合计为646万元。结论医院成本核算中存在多种勾稽关系,其中在核算范围中有包含与被包含关系,成本核算对象中存在自上而下分摊和自下而上的累加关系。

Objective To straighten out the hospital cost accounting method,better serve the hospital cost management and achieve the hospital operation and development goal.Methods A hospital in Beijing was used as the research object by the empirical analysis,one the one hand,the medical business cost,medical cost,medical full cost and hospital full cost were compared and analyzed;on the other hand,the hospital department cost,program cost and disease type cost were analyzed.Results The ratio of medical business cost,medical cost,medical full cost and hospital full cost in some public hospital in Beijing was 1:1.09:1.13:1.13,and the department cost was 11 560 000 yuan after the secondary allocation,the chargeable material cost was 190 000 yuan and drug cost was 4 910 000 yuan and project cost was 6 460 000 yuan.Conclusion There are multiple articulations in the hospital cost accounting,and the correlations of including and being included exist in the accounting range,and allocation from above to below and accumulation from below to above exist in the cost accounting objects.