| 用标准成本法测算社区公共卫生服务项目成本 |
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| 引用本文： | 郭欣欣,高广颖,杨志云,朱莎. 用标准成本法测算社区公共卫生服务项目成本[J]. 卫生经济研究, 2010, 0(3): 29-32 |
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| 作者姓名： | 郭欣欣 高广颖 杨志云 朱莎 |
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| 作者单位： | 1. 首都医科大学卫生管理与教育学院,北京,100069
2. 北京市丰台区社区卫生服务管理中心,北京,100070 |
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| 基金项目： | 北京市教委"北京市实施政府购买公共卫生服务方式的必要性和可行性研究"项目 |
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| 摘 要： | 本研究抽取北京市丰台区7家社区卫生服务中心，采用定性访谈和现场问卷调查，了解2008年公共卫生服务项目开展情况和成本信息，运用标准成本法进行公共卫生服务项目成本测算，得到社区公共卫生服务项目户籍人口人均成本为25．30元，加上流动人口后的实际服务人口人均成本为14．61元。
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| 关 键 词： | 社区卫生服务 公共卫生服务 项目成本测算 标准成本 |
With the standard-based costing method estimates the community public health service items cost |
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| GUO Xin-xin,GAO Guang-ying,YANG Zhi-yun,ZHU Sha. With the standard-based costing method estimates the community public health service items cost[J]. Health Economics Research, 2010, 0(3): 29-32 |
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| Authors: | GUO Xin-xin GAO Guang-ying YANG Zhi-yun ZHU Sha |
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| Affiliation: | GUO Xin-xin1,GAO Guang-ying1*,YANG Zhi-yun2,ZHU Sha1(1.School of Health Management , Education,Capital Medical University,Beijing 100069,China,2.Beijing Fengtai District Community Health Service Management Center,Beijing 100070,China) |
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| Abstract: | This study extract seven community health centers of Fengtai District in Beijing,and use qualitative interview and spot field investigation,find out the public health service items development situation and cost information in 2008.Using standard-based costing method to estimates the community public health service items cost,we find out that the per capita cost of community public health services household registration population is 25.30 yuan,and the per capita cost of actual service population,which coup... |
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| Keywords: | Community health service public health service item cost accounting standard cost |
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