基于临床价值单位法的间接成本分摊方法研究

Study on Indirect Cost Apportion based on Clinical Value Unit/LIAO

目的本文旨在开发一种以临床价值单位为基础,加入治疗等相关因素后计算间接成本更为可靠的方法。方法文中使用了某三甲医院2019年的数据,涉及4026个病人,9个疾病诊断相关分组(DRGs)。确定成本变量后,使用平均住院日法、边际加价法、临床价值单位法,分别对医院成本进行估算比较,并计算成本均值,以确定使用临床价值单位法计算结果是否比平均住院日法和边际加价法更为准确。结果针对该研究医院的结果显示使用临床价值单位法计算的平均间接成本数据较为合理,且均质系数均高于其他两种方法。结论以研究医院某一时期内的数据进行统计分析,得出临床价值单位成本分配方法,相对比与本文其他方法,更为精确和可靠。

Objective:The aim of this paper is to develop a more reliable method for calculating indirect costs based on clinical value unit and adding the relevant factors such as treatment.Method:The data from a 3A hospital in 2019 was studied involving 4,026 patients and 9 disease diagnosis-related clusters(DRGs).After determining the cost variables,the average length of stay method,marginal markup method and clinical value unit method were used to estimate and compare the hospital costs respectively,and the mean cost was calculated to determine whether the clinical value unit method was more accurate than the average length of stay method and marginal markup method.Result:The results in this study show that the average indirect cost data calculated with the clinical value unit method is reasonable,and the uniformity coefficient is higher than the other two methods.Conclusion:Based on the statistical analysis of hospital data in a certain period,it is concluded that the unit cost allocation method of clinical value is more accurate and reliable than the other methods mentioned in this paper.