摘要
目的:结合中医医院院内制剂“剂型”估时作业成本法实证分析,探讨公立医院院内制剂成本核算及医保决策应用建议。方法:以某公立医院制剂室产品为成本对象,运用估时作业成本法测算院内制剂生产成本,并结合院内制剂成本提出定价建议。讨论:(1)“剂型”估时作业成本法有利于推动中药院内制剂成本核算结果向医保定价应用转化;(2)“剂型”估时作业成本法的决策应用价值及局限性。结论:(1)加强医院业财融合,推动全员成本建设;(2)提升成本信息质量,推动成本决策应用转化;(3)掌握成本行为动因机制,推动预算绩效管理实施;(4)营造成本治理环境,推动公立医院公益性治理及高质量发展。
Objective:Combined with the empirical analysis on Time-Driven Activity-Based Costing(TDABC) of dosage forms for hospital preparation in traditional Chinese medicine hospital,it aimed to discuss on the application of cost accounting and medical insurance decision in public hospitals.Methods:Taking the in-hospital preparation of a public hospital as the cost object,and TDABC is used to calculate the production cost of in-hospital preparations,and provide pricing suggestion according to the cost of in-hospital preparations to propose prices.Results:(1) TDABC of dosage form is beneficial to promote the transformation of the cost accounting results of preparations in traditional Chinese medicine hospitals into the application of Medicare pricing.(2) Decision-making application value and limitations of Time-Driven Activity-Based Costing of dosage form.Conclusion:(1) Strengthen the integration of hospital industry and finance,and promote the construction of all staff costs.(2) Improve the quality of cost information and promote the transformation of cost decision-making applications.(3) Master the mechanism of cost behavior and promote the implementation of budget performance management.(4) Creat a cost governance environment and promoting public welfare governance and high-quality development in public hospitals.
作者
李尚静
张媚
肖蕾
刘家宇
LI Shang-jing;ZHANG Mei;XIAO Lei(Chengdu University of TCM,Chengdu,611137,China)
出处
《中国卫生经济》
北大核心
2023年第2期73-76,87,共5页
Chinese Health Economics
基金
四川省财政厅2020年度科研课题(2020-sckjkt-007)。
关键词
中医医院
院内制剂
估时作业成本法
医保定价
决策支持
traditional Chinese medicine hospital
hospital preparation
Time-Driven Activity-Based Costing
medicare pricing
decision support
