医院科室全成本核算改进实例:以Z医院为例

A case of improving department cost accounting in hospitals:a case study of z hospital

科室成本核算是医院成本核算体系的基础,医院在开展医疗服务项目、病种和DRG成本的同时应回顾其科室成本核算的科学性。在三级分摊体系下,科室成本核算的关键点在于:确定成本额、划分成本责任中心和确定成本分摊系数。本文结合Z医院的实践经验,提出实现科室成本核算规范化、精准化的思路:夯实数据基础;明确成本中心;严格按照成本动因分摊。

Department cost accounting is the basis of cost accounting system in hospitals.Hospitals should review the scientificalness of cost accounting for their departments while carrying out medical service items,diseases and DRG costs.Under the three-level apportionment system,the key of department cost accounting includes the following aspects:total costs;right cost center and allocation coefficient.Based on past experiences in Z hospital,the paper proposes that in order to improve the accuracy and normalization of cost accounting,hospitals should improve data quality,define cost center,and strictly allocate costs according to cost drivers.