| 医疗服务项目成本相对值方法模型及其应用研究 |
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| 引用本文： | 张辉. 医疗服务项目成本相对值方法模型及其应用研究[J]. 中国卫生经济, 1998, 17(6): 46-49 |
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| 作者姓名： | 张辉 |
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| 作者单位： | 卫生部医院管理研究所 100083(张辉)，卫生部卫生经济研究所 100083(刘兴柱)，卫生部计划财务司 100725(于宝荣) |
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| 摘 要： | 本研究设计了一种用以推算全部医疗服务项目成本的成本相对值方法模型,通过数据调查、计算、模拟、分析和理论探讨,验证了该方法的信度、效度,初步证明成本相对值法科学合理、简便易行,其推算结果真实、合理、可信。
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| 关 键 词： | 医疗服务 成本核算 成本相对值法 |
A Study on Model of Cost - Based Relative Value Method and Its Application in Medical Cost Accounting |
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| Zhang Hui,Liu Xingzhu. A Study on Model of Cost - Based Relative Value Method and Its Application in Medical Cost Accounting[J]. Chinese Health Economics, 1998, 17(6): 46-49 |
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| Authors: | Zhang Hui Liu Xingzhu |
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| Abstract: | A model of cost-based relative value method(CBRVM)to extrapolate costs of all the medical service items was designed. Through data collecting, comuting, simulating, analyzing and theoretical discussing, the validity and reliability of CBRVM were testified.It was proved that CBRVM was scientific, reasonable, sim-pli and operable;its results were valid and reliable. |
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| Keywords: | CBRVM Cost Accounting Reliability Validity RBRVS |
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