| 引用本文: |
穆子涵,吴建,蒋帅,等.大型医用设备检查治疗项目标准成本核算及应用分析*[J].中国卫生经济,2023,42(5):67-71,76.[点击复制] |
MU Zi-han,WU Jian,JIANG Shuai,et al.Standard Cost Accounting and Applied Analysis of Using Large-scale Medical Equipment for Treatment Items[J].CHINESE HEALTH ECONOMICS,2023,42(5):67-71,76.[点击复制] |
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| 摘要: |
| 目的：核算大型医用设备检查治疗项目标准成本并开展应用分析，为破解医院精细化成本核算难题及后续大型医用设备检查治疗项目价格动态调整提供循证基础。方法：选取样本医院CT、MRI两类大型医用设备中8类检查治疗项目， 运用实地观察法、估时作业成本法开展标准成本核算。结果：CT类检查治疗项目人力成本占比较高，平均为42.77%；MRI类检查治疗项目专用设备占比较高，平均为52.48%；样本项目价格补偿率整体较高，平均达108.0%，尚存在降价空间；预约登记、辅助作业中心整体均存在闲置产能。结论：项目标准成本对于医院实现精细化管控大型医用设备检查治疗项目成本及动态调价意义重大，可作为提升大型医用设备检查治疗项目成本管控水平、优化资源配置效率以及实施“分步—分类”精准化项目定调价的核心依据。 |
| 关键词: 大型医用设备 检查治疗项目标准成本 成本核算 |
| DOI： |
| 投稿时间：2023-02-22 |
| 基金项目:河南省研究生教育改革与质量提升工程项目(YJS2021KC07) |
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| Standard Cost Accounting and Applied Analysis of Using Large-scale Medical Equipment for Treatment Items |
| MU Zi-han,WU Jian,JIANG Shuai,WANG Su-xian,TANG Yan-yu,WANG Jing,ZHAO Yao-jun |
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| Abstract: |
| Objective: To calculate the standard cost of large-scale medical equipment inspection treatment items and carry out application analysis，so as to provide evidence-based basis for solving the difficult problems of hospital fine cost accounting and subsequent dynamic price adjustment of using large-scale medical equipment on inspection treatment items. Methods: A total of 8 types of examination and treatment items were selected from CT and MRI large medical equipment in sample hospitals，and standard cost accounting was carried out by field observation method and time-based activity-based costing method. Results: CT examination and treatment items accounted for a relatively high labor cost，with an average of 42.77 %. MRI examination and treatment items accounted for a relatively high proportion of special equipment，with an average of 52.48 %. The price compensation rate of the sample items was relatively high，reaching 108.0 %on average，and there was still room for price reduction. There was idle capacity in the reservation registration and auxiliary operation center as a whole. Conclusion: Project standard cost is of great significance for hospitals to achieve fine control of large medical equipment inspection and treatment project cost and dynamic price adjustment，which can be used as the core basis for improving the cost control level of large medical equipment inspection and treatment project cost control，optimizing the efficiency of resource allocation and implementing the "step-classification" precise project price adjustment. |
| Key words: large-scale medical equipment examination and treatment item standard cost accounting cost accounting |
