产品成本法在病种成本核算中的应用

目的找出影响病种费用的主要因素，从而进行病种费用控制。方法通过某省人民医院8种重点控制病种的成本费用与实际住院费用对比，找出影响费用的主要因素。结果病种实际费用大于成本费用的30％的病种有3种：急性阑尾炎（腹腔镜除外）、脑梗塞（内科治疗）、剖宫产。结论在主要成本发生项目中界定可控成本和不可控成本项目，对可控成本项目进行干预，是指导合理收费的重要手段。

Application of Cost Accounting on Hospital Cost

Objective To find out the main influence factors of charge on diseases in hospital, and carry through to control the charge. Method 8 kinds of diseases with keystone to control in one hospital were contrasted by fact cost. Result After comparison we found 3 diseases that the actual charge were 30% more than the principal cost, including Acute appendicitis （laparoscopy excluded ）, cerebral infarction （ medical treatment ） , cesarean section. Conclusion In items that main cost taking place, to limit the cost in management of single diseases, and to manage the items that may be controlled is an important means to carry through scientific cost accounting and management on diseases and reasonable charge.