基于费用成本转换法的病种成本核算流程探讨

摘要

目的:探索基于费用成本转换法的病种成本核算路径并分析其可行性.方法:通过现场调研收集案例医院2013年的成本和费用数据.采用费用成本转换法,计算案例医院“急性单纯性阑尾炎,经腹腔镜阑尾切除术”的病种成本,并分析该方法的应用情况.结果:测算得到案例医院的“急性单纯性阑尾炎,经腹腔镜阑尾切除术”病种成本为5659.17元,通过医院财务处、价格管理处等相关专家论证,得出此成本准确合理,符合实际情况.结论:应用费用成本转换法核算病种成本是可行的,计算流程相对简单,且能计算得到病人水平的成本,可以为单病种支付标准的制定与医院成本管理提供参考依据.%Objective:To explore single disease cost accounting based on cost-to-charge method and analyze its feasibility.Methods:Collecting the data of cost and charge of the hospital in 2014 through field investigation,calculating the single disease cost,acute appendicitis with laparoscopic appendectomy by cost-to-charge method and analyzing the application of this method.Results:The cost of the disease "acute appendicitis,laparoscopic appendectomy" was estimated as 5659.17 yuan,which was proved by the experts from financial department and the price management department of the hospital.It was concluded that the cost was relatively accurate and realistic.Conclusion:Using cost-to-charge method to calculate single disease cost which was feasible.The calculation proeess was relatively simple,which could calculate the cost of the patient level.It could provide references for the formulation of single disease payment standard and hospital cost management.