医疗机构药事服务成本构成及其核算

Cost composing and accounting of pharmaceutical service in medical institution

目的探讨医疗机构药事服务成本的构成与核算,为政府相关部门制订药事服务成本补偿政策及收费标准提供参考。方法收集四川省某三级医疗机构2014年药事服务成本相关数据,包括人力成本、固定资产折旧、物料消耗及其他费用四部分。核算西药库房、门诊药房及住院药房单位药事服务成本。结果西药库房、门诊药房、住院药房的人力成本分别占其药事服务成本的77.12%、65.23%和54.54%,固定资产折旧成本分别占12.99%、13.92%和25.61%;处方及医嘱领药单的单位成本分别为7.45元/张和3.04元/张。结论医疗机构药事服务成本中人力资源成本占比最大;固定资产折旧成本占比正逐渐加大;明确医疗机构药事服务的内涵,厘清其成本构成,不断完善其核算方法,对政府相关部门制订医疗机构药事服务成本补偿及收费标准、完善医疗机构收费价格体系、理顺医疗服务价格具有重要意义。

Objective To investigate the cost composing and accounting of the pharmaceutical service in medical institutions in order to provide a reference for the relevant government departments to formulate compensation policy and fee standards of pharmaceutical service. Methods The related data of the pharmaceutical service cost in 2014 of a grade-A medical institution of Sichuan province were collected. The data included pharmacy department human cost, depreciation of fixed assets, material consumption and oth- er costs. The pharmaceutical service cost of the medicine warehouse, outpatient pharmacy and inpatient pharmacy were checked. Results The cost of pharmaceutical service in the medical institution was composed by human cost, depreciation of fixed assets, material consumption and other costs. Among them, the human cost of medicine warehouse, outpatient pharmacy and hospitalization pharmacy accounted 77.12%, 65.23% and 54. 54% of the cost of pharmaceutical service, respectively. The costs for depreciation of fixed assets were 12. 99% , 13.92% and 25.61% ,respectively. The unit pharmaceutical service cost of prescription and medical orders were 7.45 yuan and 3.04 yuan,respectively. Conclusion In pharmaceutical services cost of medical institutions, human resources cost accounts for the largest proportion. The cost of depreciation of fixed assets ratio is gradually increased. It has a great significance for the relevant government departments to formulate compensation policy and fee standard of pharmacy service,perfect the charge price system of medi- cal institutions and clarify the constitution of pharmaceutical services cost.