《公立医院成本核算规范》背景下3种病种成本核算方法的对比研究

Research on comparison of the three kinds of accounting methods for disease cost in the norm of cost accounting for public hospitals

病种成本核算是医院精细化运营管理的重要抓手,也是应对医保支付制度改革的积极举措。笔者结合《公立医院成本核算规范》,对自上而下法、自下而上法、成本收入比法3种病种成本核算方法进行研究,通过对基本概念、核算步骤、优点及局限性等方面的对比分析,揭示其在命名依据、核算基础、核算关键及适用条件等方面的联系与区别,以期为实践运用提供参考思路。

Disease cost accounting is an important part in fine operation and management of hospitals,which is also a positive measure to deal with the reform of medical insurance payment system.The up-bottom costing,bottom-up costing and cost-to-charge ratio are selected for comparative analysis based on the norm of Cost Accounting for Public Hospitals.The basic concepts,accounting procedures,advantages and limitations are compared and analyzed to reveal their similarities and differences in naming basis,accounting basis and application conditions in order to provide reference ideas for the practice utilization.