基于患者医疗服务成本追踪的病种成本核算与应用研究

Research on Disease Cost Accounting and Application based on Patient Medical Service Cost Tracking

医疗服务成本核算已成为医院管理的巨大挑战,目前医院较多采用的是基于医疗项目成本叠加的病种成本核算,在实际操作中存在诸多问题和困难。为了寻求核算病种成本的新思路,本文探讨了基于患者个体的医疗服务成本核算理论与实践,给出该成本核算的方式与结果分析,并针对这一方式进行了讨论。

Medical service cost accounting has become a huge challenge for hospital management.At present,hospitals mostly adopt diseases groups cost accounting based on the superposition of medical project costs.There are many problems and difficulties in actual operation.In order to find a new way of accounting the cost of diseases,this article discusses the theory and practice of medical service cost accounting based on individual patients.It shows the method and results of the cost accounting,and discusses on this method.