摘要
以7家三级医院为研究对象,采用回顾性调查方法对药敏试验涉及的人力、设备、耗材等作业资源进行数据收集,运用作业成本法进行成本分析。结果显示:三级医院药敏试验例均成本32.9~119.8元不等,普遍高于收费标准,且医院之间差异较大。建议在医疗服务价格调整过程中,改进实验室操作的价格制定方法,包括标准成本核算、开发定价模型等,促进医疗服务价格的全面理顺。
Seven tertiary hospitals were used as the research objects.Retrospective survey methods were used to collect data on labor,equipment,consumables and other operating resources involved in drug sensitivity tests,and cost analysis was performed using activity-based costing.The results showed that the average cost of the drug sensitivity test in the tertiary hospitals ranged from 32.9 to 119.8 yuan per case,which were generally higher than the charging standards,and there were large differences among hospitals.It is suggested that in the process of price adjustment of medical services,the price setting methods of laboratory operations should be improved,including standard cost accounting and the development of pricing models,to promote the overall rationalization of medical service prices.
作者
王耀羚
郭武栋
李雪
赵琨
吴秀秀
WANG Yao-ling;GUO Wu-dong;LI Xue;ZHAO Kun;WU Xiu-xiu(China Health Development Research Center,Beijing 100044,China)
关键词
药物敏感性试验
成本测算
作业成本法
价格调整
drug sensitivity test
cost calculation
activity cost method
price adjustment