《全国医疗服务价格项目规范（2012版）》手术类项目成本测算特殊性研究

摘要

Cost accounting of The National Medical Service Price Items Specification in 2012 is an important basis for medical pricing.This article introduce the general method of the cost accounting of medical service items, analyze the particularity of the cost accounting on operation items, and try to find out a solution.%准确有效的成本测算是制定《全国医疗服务价格项目规范(2012版)》的依据。本文阐述了《全国医疗服务价格项目规范(2012版)》成本测算的一般方法，研究了2012版手术项目成本测算的特殊性，并对影响手术项目成本测算的特殊因素和解决办法进行了细致分析。