摘要
目的基于传统作业成本法测算医疗服务项目人力成本时,把人的工作同质化的不足,探讨运用综合技术、风险系数科学测算人力成本的方法。方法基于《全国医疗服务价格项目规范(2012年版)工作手册》内涵要素,以案例医院手术室项目为样本,搭建综合技术、风险系数测算医疗服务项目人力成本方法。结果准确测算得到案例医院手术室项目医疗服务项目人力成本结果,比较传统作业成本法测算结果,并与医保价格进行对比分析。综合技术、风险系数高的项目,直接人力成本占比高。结论新测算方法准确可行,并凸显了医务人员的劳务价值,可以作为内部进行人力资源绩效评价和完善医保定价建议的依据。
Objective Based on the traditional activity-based costing(ABC)method to measure the human cost of medical service project,this paper discusses the deficiency of the homogeneity of human work and the method of using the comprehensive technology and the risk coefficient to measure the human cost scientifically.Methods Based on the content of the“National Medical Service Price Item Specification(2012 edition)Work Manual”,a comprehensive technology and risk coefficient calculation method for human cost of medical service projects is established using case hospital operating room projects as samples.Results The human cost of the medical service items in the operating room of the case hospital was calculated and compared with the results of the traditional activity-based costing.Projects with high comprehensive technology and risk coefficient have a high proportion of direct labor costs.Conclusion The new calculation method is accurate and feasible,and highlights the labor value of medical personnel.It can serve as a basis for internal human resource performance evaluation and improvement of medical insurance pricing recommendations.
作者
陈益民
CHEN Yimin(Development Center of Shanghai Hospital,Shanghai 200041,China)
出处
《现代医院》
2023年第4期517-520,533,共5页
Modern Hospitals
关键词
作业成本法
技术
风险
医疗服务项目
人力成本核算
Activity-based costing
Technology
Risk
Medical service project
Human cost accounting
