基于TDABC的2012版腹膜透析诊疗项目成本测算研究

Analysis on the 2012 Edition of the Clinic Item Cost Accounting of Peritoneal Dialysis Based on TDABC

目的:测算《全国医疗服务价格项目规范(2012年版)》中有关腹膜透析的诊疗项目成本。方法:采用时间驱动作业成本法(TDABC)结合传统成本核算方法,建立新的测算模型,选择广东、湖北和云南三省共五家医院的腹膜透析诊疗项目进行成本测算。结果:建立了腹膜透析的作业模型,并对5家医院的腹膜透析项目成本进行了测算。结论:时间驱动作业成本法应用于医疗项目成本测算具有简单、快捷、准确等优势;三省不同医院开展腹膜透析所耗费的各项成本基本一致;2012版腹膜透析项目仍未能涵盖临床的所有操作。

Objective:To estimate the clinic item costs of peritoneal dialysis in the 2012 edition of The National Medical ServiceItems Specification.Methods:Through time driven activitybased costing(TDABC) and traditional costing method, a new estimatingmodel was built to process the clinic item cost accounting of the peritoneal dialysis costs of 5 hospital from Guangdong, Hubei andYunnan.Results:An activity model of peritoneal dialysis was built, and the peritoneal dialysis costs of 5 hospital was estimated.Conclusion:TDABC was simple, rapid and precise in the costs accounting of medical service items; the costs of peritoneal dialysis has little difference in 5 hospitals; some peritoneal dialysis clinic operation were still not involved in the 2012 edition of peritoneal dialysis.