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医院病种成本核算方法研究及应用
引用本文:陈佳颖,吴丹枫.医院病种成本核算方法研究及应用[J].卫生经济研究,2020(3):46-49.
作者姓名:陈佳颖  吴丹枫
作者单位:上海市第十人民医院
摘    要:在新医改背景下,公立医院需理顺医疗服务价格,构建病种成本核算体系,完善内部管理、挖掘成本潜力,以成本控制和绩效评价为导向,实行精细化管理,确保公立医院良性运行。

关 键 词:医院  病种成本核算  成本控制  临床路径

Research and Application of Hospital Disease Cost Accounting Method
CHEN Jia-ying,WU Dan-feng.Research and Application of Hospital Disease Cost Accounting Method[J].Health Economics Research,2020(3):46-49.
Authors:CHEN Jia-ying  WU Dan-feng
Institution:(The Tenth People's Hospital of Shanghai,Shanghai 200072,China)
Abstract:In the context of the new medical reform,public hospitals need to rationalize the price of medical services,build a cost accounting system for the disease,improve internal management,tap cost potential,and implement refined management oriented to cost control and performance evaluation to ensure the healthy operation of public hospitals.
Keywords:hospital  disease costing  cost control  clinical path
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