基于劳动相关性分类的医疗服务项目标准成本研究

Research on Standard Cost of Medical Service Items Based on Labor Relevance Classification

目的:在标准成本法理论指导下,将医疗项目成本按照劳动相关性分开核算,为医疗服务项目价格制定和成本控制提供参考。方法:通过文献分析、问卷调查、专家咨询、市场调查等方法,获得成本核算所需数据,分别计算劳动相关成本及劳动无关成本。结果:腹部超声检查标准成本为92.82元,泪道冲洗标准成本为14.05元,阑尾切除手术(单纯性)项目标准成本为2243.05元。结论:将劳动相关成本和劳动无关成本分开核算,可以更加清晰地显示物化劳动和活劳动在医疗服务中的作用和地位。

Objective Under the guidance of standard cost method,the medical item costs are calculated separately according to labor relevance,and provide reference for the price formulation and cost control of medical service items.Methods The literature analysis,questionnaire survey,expert consultation,market survey and other methods were used to obtain the data needed for cost accounting,and calculate respectively labor-related cost and labor-independent cost.Results The standard cost of abdominal ultrasound examination is 92.82 yuan,the standard cost of lacrimal irrigation is 14.05 yuan,and the standard cost of appendicitis surgery item is 2243.05 yuan.Conclusion Separate accounting of labor-related cost and labor-independent cost can more clearly show the role and status of materialized labor and living labor in medical service.