摘要
目的测算石河子市社区高血压和糖尿病健康管理项目的实际成本和标准成本,为政府完善财政补偿提供依据。方法应用作业成本法、完全成本法、标准成本法对社区高血压和糖尿病健康管理项目的实际成本和标准成本进行测算。结果社区高血压和糖尿病健康管理项目的实际总成本为1 449 305.88元,人均实际成本为6.15元;标准总成本为1 765 106.67元,标准人均成本为7.49元。结论石河子市社区高血压和糖尿病健康管理项目的实际成本和标准成本间存在着财政缺口,建议当地政府加大财政补偿力度。
Objective To calculated the actual cost and standard cost of community hypertension and diabetes melli- tus management in Shehezi. Methods The activity -based costing, the full cost method, and the standard cost method were applied to calculate the actual cost and standard cost. Results The total actual cost of community hypertension and diabetes management project was 1, 449, 305.88 yuan every year with an average of 6. 15 yuan per person - year, while the total stand- ard cost was 1, 765, 106. 67 yuan every year with an average of 7.49 yuan per person - year. Conduslon There was financial gap between the actual cost and standard cost of hypertension and diabetes management in community in Shihezi. The local gov- ernment should increase the financial compensation on these projects.
出处
《中国全科医学》
CAS
CSCD
北大核心
2013年第29期3461-3463,共3页
Chinese General Practice
基金
石河子大学重点项目(gxjs2011-zdgg02-04)
关键词
高血压
糖尿病
社区卫生服务
健康教育
预算
成本及成本分析
Hypertension
Diabetes mellitus
Community health services
Health education
Budgets＇
Costs andcost analysis
