县级医院科室直接成本数据采集方法探讨

摘要

Objectives: To collect electronic direct cost accounting data by HIS and finance information system to reduce workload and improve data accuracy. Methods: Specify data sources, data collection items, field names and data types for 7 kinds of cast. Results: According to specification text, data were collected from HIS and fine-tuning into usable data. However, due to management and other factors, some hospitals missed some data. Conclusions: By standardizing county hospital finance, information, medicine and hygiene materials management, cost accounting data will be complete, true and accurate.%目的：通过医院现有的HIS和财务等信息管理系统采集科室直接成本核算电子数据，降低工作量，提高核算的准确性。方法：围绕科室7项成本，规范数据来源、数据采集项、字段名称和数据类型。结果：依据规范文本，从医院信息管理系统采集数据，再通过手工微调转化为可用的标准化医院各科室直接成本核算数据。但是在采集过程中，部分医院由于管理等因素存在数据缺失的问题。结论：规范县级医院财务、信息、药品及卫生材料等管理，确保成本核算数据的完整、真实和准确。