公立医院床日消耗标准成本研究

Study on standard cost of bed-day consumption o in public hospital

目前,公立医院主要采用作业成本法、点数法等进行标准成本计算与成本分配,但存在工作量大、临床路径易变等诸多不足。床日消耗可以与现行科室成本核算基础数据相结合,易于上手且效果明显。利用大数据工作原理,对2015年至2016年5月CM医院的相关经济运行数据和部分医疗业务数据进行处理分析,建立床日消耗的标准成本,以此可以合并同类性质因素进行考核,简化工作流程,提高工作效率与决策能力。

At present,Activity-based costing and Point method are mainly used in public hospitals to calculate and distribute standard cost,but there are many shortcomings such as heavy workload and changeable clinical path.The bed-day consumption can be combined with the basic data of current department cost accounting,which is easy to use and has obvious effect.Based on big data＇s working principle,the related economic operation data and some medical business data of CM Hospital from 2015 to May 2016 were processed and analyzed,and the standard cost of bed-day consumption was established.In this way,we can combine the same nature factors for examination,simplify work flow,and improve work efficiency and decision-making ability.