摘要
病种成本是根据国际疾病分类标准(ICD-10)为依据划分的某种疾病的具体成本。将作业成本法应用于病种成本核算可使核算更科学合理,对成本控制更准确及时,从而提升医疗服务项目价格的可靠性与真实性。临床路径(clinical pathway)可以通过规范的治疗模式控制医疗成本,并改进医疗质量,因而成为作业成本法实施的基础。建立医院资源库和作业库、描述作业链、运用信息系统,可以使作业成本法核算的效率和准确性大大提高。实施病种成本核算是深化医院经济核算、提升管理水平的系统工程,需要在院级层面上引起重视,并有专人负责实施、汇总和信息反馈。
Disease cost is the basis for the specific cost of a disease which was based on the international classifica‐tion of diseases （ICD‐10） .Applying the activity based costing into the cost accounting of disease can improve the reliability and authenticity of medical accouting through making the calculation more scientific and rational and the＆amp;nbsp;cost control more accurate and timely .Clinical pathways can get better control of medical cost through standard treatment and improve medical service quality ,thus become the basis for the implementation of the activity‐based costing method .The effi‐ciency and accuracy of costing accounting can be greatly improved by establishing hospital resources library and activity library , describing the operation chain ,as well as the using of information systems .The implementation of cost accounting of disease is a system engineering which can deepen hospital economic accounting and improve the management level .We need to pay atten‐tion to the coat accounting of disease in school level and arrange professional personnels to take responsible for the implementa‐tion ,summary and feedback .
出处
《中国社会医学杂志》
2014年第5期304-306,共3页
Chinese Journal of Social Medicine
基金
四川省哲学社会科学重点研究基地--四川医事卫生法治研究中心2012年重点课题(YF12-Z03)
关键词
作业成本法
病种成本核算
应用
Activity based costing
Disease cost accounting
Application
