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项目成本法在公立医院病种成本核算中的应用.pdf

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项目成本法在公立医院病种成本核算中的应用.pdf

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第 卷第aking a certainGrade-A Tertiary GeneralHospital
Methods:
as an example each service unit of the hospital was divided according to the nature of medical service and the expenses and costs were
, ,
classified into each service unit. Through the cost/charge the cost to charge ratios CCR of each unit was calculated and the disease
, ( )
cost of postoperative chemotherapy for esophageal cancer was calculated. According to the classification of medical servic-
“ ” Results:
es 25 service units were classified and the CCR of each service unit was calculated. It is estimated that the disease cost of postopera-
, ,
tive chemotherapy for esophageal cancer in this hospital is 7 625 yuan. The application of project cost method for calculat-
Conclusion:
ing the cost of diseases is more accurate and operable and can provide reference for the implementation of payment by disease and fine