基于收入和费用配比的病种成本测算方法的构建与应用

Construction and Application of the Method of Disease Cost Estimation Based on Ratio of Income and Cost

目的:探索建立一种简单易行的病种成本测算方法,为同行提供参考。方法:按照医院财务制度,结合文献分析法和专家咨询法,建立基于收入和费用配比的病种成本核算方法,并测算某三级医院样本病种(胃部息肉行内镜下胃息肉切除术)成本。结果:新方法吸取了现行方法的优点,创新性地引入病种系数和住院系数作为分摊参数,降低了测算难度;测得样本病种例均全成本12089.21元,直接成本9617.49元,测算结果符合预期。结论:新方法简化了测算流程,具有可行性和创新性。

Objectives:To explore a reliable and easy method of disease cost estimation, and provide reference for peers.Methods:According to hospital financial system, combined with literature analysis and Delphi method, a method of disease cost accounting was established based on ration of income and cost.The cost of the sample disease in a tertiary hospital was calculated and analyzed.Results:The new method absorbed the advantages of the existing method and innovatively introduced the coefficient of disease species and the coefficient of hospitalization as the sharing parameters, which reduced the difficulty of measurement.The total cost of the tested samples was1,089.21 yuan, and the direct cost was 9,617.49 yuan.The result basically accorded with the expectations.Conclusions:The new method simplified the calculation process and is feasible, innovative.