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项目成本核算在公立医院医疗服务项目价格申报中的应用研究 被引量:6

Application of project cost accounting in declaration of medical service price items in public hospitals
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摘要 医疗服务项目价格管理是医疗机构运营管理的关键环节,也是提高医疗机构收入补偿的重要途径,对医疗机构的可持续发展具有极为重要的作用和意义。本文通过分析医疗服务项目价格管理的政策依据,充分论证在医疗服务项目价格申报中运用项目成本核算的方法和效果,并以医学检验项目“X甲基化检测”为例,计算项目成本数据,为医疗服务项目的准确定价提供科学依据。以项目成本核算为管理工具申报合理反映新技术价值的医疗服务项目价格,可赋予诊疗技术必要的收入补偿,有利于加强医疗机构内涵建设,加快新技术临床应用和优势学科建设。同时,医疗机构可依据每个项目的成本状况进行针对性的差异成本管控,从而合理优化资源配置,保证医疗机构的核心竞争力和经济效益。 The price management of medical service project is the key link of the operation management of medical institutions,and also an important way to improve the income compensation of medical institutions,which plays an extremely important role and significance for the sustainable development of medical institutions.By analyzing the policy basis of price management of medical service items,this paper fully demonstrates the method and effect of project cost accounting in price declaration of medical service items,and takes medical examination item“X methylation detection”as an example to calculate project cost data,providing scientific basis for accurate pricing of medical service items.Using project cost accounting as a management tool to declare the price of medical service items that reasonably reflect the value of new technology can give necessary income compensation to diagnosis and treatment technology,which is conducive to strengthening the connotation construction of medical institutions and speeding up the clinical application of new technology and the construction of superior disciplines.At the same time,medical institutions can carry out targeted differential cost control according to the cost status of each project,so as to rationally optimize the allocation of resources and ensure the core competitiveness and economic benefits of medical institutions.
作者 李琳 周伟 LI Lin;ZHOU Wei(Medical Insurance Office,Cancer Hospital,Chinese Academy of Medical Sciences,Beijing 100021,China;Performance and Operations Management Office,Peking Union Medical College Hospital,Chinese Academy of Medical Sciences,Beijing 100730,China)
出处 《中国医药导报》 CAS 2022年第6期183-186,共4页 China Medical Herald
基金 国家卫生健康委员会预算单位经济管理后备领军人才。
关键词 公立医院 医疗服务项目 医疗服务价格 项目成本核算 Public hospital Medical service item Medical service prices Project cost accounting
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