基于估时作业成本法的诊疗全路径医疗服务项目成本核算应用研究

Study on the Application of Time-Driven Activity-Based Costing in the Cost Accounting of Medical Service Items in the Whole Path of Diagnosis and Treatment

构建基于估时作业成本法的住院患者诊疗全路径医疗服务项目成本核算模型,通过选取样本医院2019年388例施行胸腔镜下肺叶切除术住院患者实例,探讨验证估时作业成本法在诊疗全路径医疗服务项目成本核算中的可行性及真实性。为公立医院在医疗卫生体制改革政策环境下突破成本核算困境以及探索业财融合模式提供思路,提升精细化管理水平。

Constructing a costing model for the full-path medical service project of inpatient diagnosis and treatment based on the time-driven activity-based costing method.By selecting examples of 388 inpatients undergoing thoracoscopic lobectomy in Henan Provincial Chest Hospital in 2019,it explores the verification of the time-driven activity-based costing method.Feasibility and authenticity in the cost accounting of medical service items in the whole path of diagnosis and treatment are discussed.It provides new ideas for public hospitals to break through the cost accounting dilemma,explores the integration of industry and finance under the policy environment of the medical and health system reform,and improves the level of refined management.