河南省大型医用设备检查项目标准成本核算与调价策略探讨

Discussion on Standard Cost Accounting and Price Adjustment Strategy of Expensive Medical Equipment Inspection Items in Henan Province

目的:科学核算大型医用设备检查项目标准成本,为综合评估和精准调整物化劳动资料占比较大医疗服务项目价格提供参考。方法:选取河南省管8家有代表性的三甲医院CT、MR和PET三类使用频率较高的32个项目作为研究对象,借鉴估时作业成本法和专家咨询法等方法开展标准成本核算。结果:大型医用设备检查项目价格调整政策有待优化完善;除PET和1.5T以下MR类设备16个检查治疗项目能弥补成本外,其余CT、1.5T以上MR类设备16个项目价格不能弥补成本;项目成本构成中的人力成本和专用设备折旧两项合计占比均在85%以上。结论:建议将标准成本核算结果作为综合考量和评估大型医用设备检查项目调价的重要参考依据,评估后制定医疗服务价格动态调整策略,调整物化劳动资料占比较高项目时须经综合评估后科学研判。

Objective:To scientifically calculate the standard cost of expensive medical equipment inspection items,so as to provide a reference for comprehensive evaluation and accurate adjustment of the price of medical service items with large proportion of materialized labor materials.Methods:32 projects with high frequency of CT,MR and PET in 8 representative grade-A tertiary hospitals managed by Henan province were selected as the research objects,and the standard cost accounting was carried out by using the methods of time driven activity-based costing and expert consultation.Results:The price adjustment policy of expensive medical equipment inspection items needed to be optimized and improved.Except that 16 items of PET and MR equipment below 1.5 T could make up for the cost,the prices of 16 items of CT and MR equipment above 1.5 T couldn’t make up for the cost.The total proportion of labor cost and depreciation of special equipment in the cost composition was more than 85%.Conclusion:It is suggested to take the standard cost accounting results as an important reference basis for comprehensive consideration and evaluation of the price adjustment of expensive medical equipment inspection items,formulate the dynamic adjustment strategy of medical service price after overall consideration and comprehensive evaluation,and make scientific research and judgment after comprehensive evaluation when adjusting the items with high proportion of materialized labor materials.