| 医疗服务项目关键因素法成本核算的创新应用 |
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| 引用本文： | 贲慧,仇嫒雯. 医疗服务项目关键因素法成本核算的创新应用[J]. 中国卫生经济, 2020, 39(6): 87-89 |
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| 作者姓名： | 贲慧 仇嫒雯 |
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| 作者单位： | 江苏省人民医院（南京医科大学第一附属医院）计财处 |
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| 基金项目： | 2019年国家卫生健康委员会财务司委托课题项目。 |
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| 摘 要： | 借鉴RBRVS理念,文章对《全国医疗服务价格项目规范(2012年版)》加以创新应用,提出了基于关键因素法的医疗服务项目成本核算方法,其医疗服务项目成本结构更能体现医务人员的劳动价值,更加符合社会经济规律。
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| 关 键 词： | 医疗服务项目 关键因素法 成本核算 |
Innovative Application of Key Factors Method Cost Accounting for Medical Service Projects |
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| BEN Hui,QIU Ai-wen. Innovative Application of Key Factors Method Cost Accounting for Medical Service Projects[J]. Chinese Health Economics, 2020, 39(6): 87-89 |
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| Authors: | BEN Hui QIU Ai-wen |
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| Affiliation: | (Financial Department,Jiangsu Province People’s Hospital(The First Affiliated Hospital of Nanjing Medi⁃cal University),Nanjing,210029,China) |
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| Abstract: | Drawing on the concept of RBRVS,it innovatively applies the National Medical Service Price Item Specification(2012 Edition),proposes a costing method for medical service items based on the key factors method.The cost structure of medical service items can better reflect the labor value of medical staff,which is more in line with social and economic laws. |
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| Keywords: | medical service project key element method cost accounting |
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