摘要
目的在DRGs支付框架下,针对当前公立医院对于人力成本的核算难以体现医务人员劳务价值,对于人力成本的控制相对薄弱问题,探索人力成本核算与控制新路径。方法运用文献研究法和案例分析法,利用基于RBRVS的点数成本法核算DRG编码为GD29(阑尾切除术)的病组人力成本。结果测算得出GD29的病组人力成本为6374.558元。结论基于RBRVS的点数成本法在核算病组的人力成本是可行的,继而在该方法的基础上阐释了人力成本控制的可实施路径。
Objective:Under the framework of DRGs payment,it is difficult to reflect the labor value of medical personnel in the accounting of labor costs in the current public hospitals,and the control of labor costs is also relatively weak.In order to explore new ways of accounting and control of labor costs.Method:The point cost method based on RBRVS was used to calculate the labor cost of patients with DRG code GD29(appendectomy)by means of literature research and case analysis.Result:It is estimated that the labor cost of the patient group of GD29 is 6374.558 yuan.Conclusion:The point cost based on RBRVS is feasible in calculating the labor cost of the disease group,and then the implementation path of labor cost control is explained on the basis of this method.
作者
卿放
杨菊雯
QING Fang;YANG Ju-wen(Business School,Sichuan University,Chengdu 610064,China)
出处
《现代医院管理》
2022年第6期14-17,共4页
Modern Hospital Management
基金
国家社科基金项目“面向DRGs支付的我国公立医院成本控制优化模式及路径研究”(19BGL248)。
