基于成本分类测算的手术类医疗服务项目价格调整研究

Study on Price Adjustment of Surgical Medical Service Items based on Cost Classification

公立医院现行医疗服务项目成本核算“重物耗、轻劳务”,不能准确反映医务人员劳务价值,手术类医疗服务项目的价格扭曲现象更为突出,亟需以医疗服务项目为最小单元,秉持技术劳务和物耗分开的原则,开展以成本核算为基础的医疗服务项目价格调整。样本医院细分成本特性,以成本分类为基础建立模型,对110项手术类医疗服务项目予以价格调整,使成本补偿率从66.66%上升到81.59%,理顺了医疗服务项目比价关系,有助于科学管控手术类医疗服务项目成本。

The current cost accounting of medical service items in public hospitals,which emphasizes material consumption and neglects labor services,cannot accurately reflect the labor value of medical staff.The price distortion phenomenon of surgical medical service items is more prominent.It is urgent to take medical service items as the smallest unit,adhere to the principle of separating technical labor and material consumption,and carry out price adjustments for medical service items based on cost accounting.The sample hospital subdivides the cost characteristics,establishes a model based on the cost classification,and adjusts the prices of 110 surgical medical service items,which makes the cost compensation rate rise from 66.66%to 81.59%.It rationalizes the price comparison relationship of medical service items,and helps to scientifically control the cost of surgical medical service items.