基于点数成本法的医院床位费成本核算探究

Study on Cost Accounting of Hospital Bed Expenses based on Point Cost Method

目前,医疗服务项目成本核算方法研究集中于手术项目和医技科室项目,床位费由于其收费内涵的独特性,成本核算方法具有特殊性。基于点数成本法的核算流程和算法技术,从人员经费、固定资产折旧费、不可收费耗材费、其他运行费用分项核算床位费成本,为医院实行精细化管理提供参考借鉴。

At present,the study of cost accounting methods for medical service projects focuses on surgical projects and medical technology department projects.The cost accounting methods for bed expenses are special due to the uniqueness of their charging connotations.Based on the accounting process and algorithm technology of point cost method,the cost of bed expenses is accounted for separately from personnel expenses,depreciation of fixed assets,non-chargeable consumables,and other operating expenses,which provides reference for the implementation of refined management in hospitals.