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单病种成本核算探讨
Discussion about cost accounting of single disease types
【摘要】 实行单病种限价,有效地治理不合理检查、用药,降低病人的治疗费用。目前各医院提出了各种单病种成本核算方法,根据某种疾病或手术制定的一种医护人员共同认可的标准的诊疗模式方案。实行成本核算,加强成本管理降低运营成本,保证单病种限价正常实行,提高服务质量和效率。
【Abstract】 Single disease type cost accounting can effectively control unreasonable examination and application of medicine and reduce patient’s treatment cost in the source. At present,each hospital has proposed various cost accounting methods diagnosis and treatment schemes jointly recognized by medical care personnel by optimizing the paths of selected single disease types,including doctors,nurses and hospital management personnel according to the kinds of diseases or operations. Practice of cost accounting and strengthening cost control is an effective means to improve hospital operation management,reduce operating cost,improve service quality and efficiency and increase internal resource allocation efficiency.
- 【文献出处】 安徽卫生职业技术学院学报 ,Journal of Anhui Health Vocational & Technical College , 编辑部邮箱 ,2006年06期
- 【分类号】R197.3
- 【被引频次】12
- 【下载频次】259