基于作业分析的医院药事服务成本核算

Cost accounting of hospital pharmaceutical service based on job analysis

随着我国全面实施医药分开政策,药品在医院的流转不再产生直接的经济价值,而是转变为医疗服务提供过程中的运营成本。开展医院药事服务成本测算研究,不仅可以帮助医院加强内部成本管理,也为政府政策性补偿提供依据。作者通过作业分析,构建药事服务成本测算模型,并以一家样本医院数据为基础进行了试算,产出基本药学和高级药学服务成本。

With the full implementation of the separation policy of medicine in China,the circulation of drugs in hospitals no longer produces direct economic value,but turns into the operating cost in the process of providing medical services.The research on the cost calculation of hospital pharmaceutical service can not only help the hospital to strengthen the internal cost management,but also provide the basis for the government policy compensation.This paper constructed a model of pharmaceutical service cost calculation based on job analysis,and produced basic pharmaceutical and advanced pharmaceutical service cost based on the data of a sample hospital.