全程化信息数据在医用耗材核算管理中的应用研究

Research about Application of Whole-Process Information Data in Management of Medical Consumables Accounting

目的:科学分析全程化信息数据,建立医用耗材"双核算"管理体系,探讨其临床应用价值。方法:选择医院2016年和2017年的医用耗材为研究对象,分别设为对照组和观察组。对照组采用传统管理模式,观察组采用指数平滑法进行耗材数量的趋势分析,并通过Grubb检验筛选医用耗材管理成本中的离群点,建立数量核算和成本核算的管理体系。管理效果通过月库存余量、临时月审批量、医用耗材占比、库房管理成本和人员支出成本等五项指标进行评估,采用t检验。结果:观察组的五项指标均低于对照组,差异显著(t=2.887, t=4.338,t=2.904,t=2.928, t=3.002;P<0.01)。结论:基于全程化信息数据的医用耗材"双核算"管理体系有效地降低了医用耗材的使用量和管理成本,对提高医院的医用耗材精细化管理水平具有重要的指导意义。

Objective: Through scientific analysis of whole-process information data, the management system of "double accounting" for medical consumables was established, and its clinical application value was discussed. Methods: Medical consumables of the hospital in 2016 and 2017 were selected as the study object, and were respectively set as the control group and the observation group. The control group adopted the traditional management mode. The observation group adopted the exponential smoothing method for the trend analysis of the quantity of consumables, and filtrated outliers in the management cost of medical consumables through Grubb inspection, and established the management system of quantity accounting and cost accounting. The management effects were evaluated through five indexes, including monthly surplus inventory, monthly temporary approval, cost of warehouse management, expenditure for personnel and proportion of medical consumables, and were compared by t-test. Results: The five indexes of the observation group were all lower than those of the control group, and the t-test results showed significant differences (t=2.887, t=4.338, t=2.904, t=2.928, t=3.002; P<0.01). Conclusion: The management system of "double accounting" for medical consumables which based on whole-process information data has effectively reduced the usage and management cost of medical consumables, and has important guiding significance for improving meticulous management level of the hospital for medical consumables.