摘要
目的测算消毒供应中心器械包成本,以利于成本控制体系建立,并为定价提供决策依据,并拓展消毒供应中心业务,促进其发展成为区域性的消毒供应中心。方法根据可重复使用器械购买价格除以使用次数得出每一次使用该器械的直接成本;根据器械包消毒过程中消耗的人力、设备、材料、固定资产成本除以工作量得出每个器械间接成本,总成本等于直接成本加间接成本。结果消毒供应中心投入较大,成本较高,与我院实际定价相差较远,器械包基本处于亏损状态。结论消毒供应中心应注意成本控制体系的建立,合理定价,拓展业务,并向区域性消毒供应中心发展。
Objective To calculate the cost of instrument set in central sterile supply department(hereafter CSSD), so that the cost control system will be established, and therefore providing basis for pricing. In addition, it helps expanding the business in CSSD, which should eventually develop into Regional CSSD. Methods Getting the direct cost per instrument by dividing the purchase price of reusable instrument by the number of its reusable times.Getting the indirect cost per instrument by dividing other cost(e.g. consuming human resource cost and cost of material) by the amount of work. And the total cost equals direct cost plus indirect cost. Results The investment in CSSD is considerably big and the cost is actually higher than the price of it that the Deyang People’s Hospital charges,and as a result the instrument set is basically losing money. Conclusion CSSD should establishment a proper cost control system, so that the charging price, the cost and the volume of the business in CSSD could be better.
作者
彭芳
庄英
蒋春梅
PENG Fang;ZHUANG Ying;JIANG Chun-Mei(The People’s Hospital of Deyang City,Deyang,Sichuan 618000)
出处
《智慧健康》
2019年第7期17-19,共3页
Smart Healthcare
关键词
成本体系
器械包
区域性消毒供应中心
Cost system
Armament kits
Regional anti-virus supply centres