摘要
为推动公立医院医疗服务项目价格改革,文章在业财融合视角下利用作业成本法对典型科室的核心服务项目进行精细化成本核算,发现利用作业成本法计算的各医疗服务项目成本与现有物价标准存在偏离,并据此提出我国医疗服务项目进一步改革的方向和建议,以期为医疗服务价格管理提供参考和借鉴。
To promote the reform in medical service item pricing in public hospitals,using the activity-based costing(ABC)method,the authors refined the cost accounting for the core service items offered by typical departments in a hospital from the perspective of business-finance integration.It was found that there were deviations between the actual prices and the prices calculated by the ABC method.The authors thus proposed suggestions on further reform of medical service items,in an attempt to provide evidence for medical service pricing management.
作者
范琳琳
邵凯
盛况
Fan Linlin;Shao Kai;Sheng Kuang(Medical Equipment Division,Jining Medical College Affiliated Hospital,Jining 272029,Shandong Province,China)
出处
《中国医疗管理科学》
2019年第5期19-22,共4页
Chinese Journal Of Medical Management Sciences
关键词
业财融合
医疗服务项目
价格管理
作业成本法
精细化核算
Business-finance integration
Medical service items
Service pricing
activity-based costing
Refined accounting
