| 以RBRVS为基础的分项点数成本法在手术项目成本核算中的应用 |
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| 引用本文： | 夏培勇,童杨.以RBRVS为基础的分项点数成本法在手术项目成本核算中的应用[J].卫生经济研究,2020(3):42-45. |
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| 作者姓名： | 夏培勇 童杨 |
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| 作者单位： | 上海申康医院发展中心;上海市第一人民医院 |
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| 基金项目： | 2019—2020上海市第一人民医院管理创新重点课题(YNGL-2019MS01-01)。 |
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| 摘 要： | 目的:探索基于RBRVS的分项点数成本法在手术项目成本核算中的运用。方法:运用平行法核算手术项目分项成本,同时对人力成本点数的构成进行了创新研究,在此基础上计算胃癌扩大根治术的项目成本。结果:测算得出胃癌扩大根治术项目成本为8298元。结论:运用以RBRVS为基础的分项点数成本法计算手术项目成本是可行的,而且在人力成本点数构成中纳入技术难度和风险程度等因素,核算结果能充分体现医务人员的技术劳务价值,实现手术项目成本的精细化核算,可操作性也更强。
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| 关 键 词： | RBRVS 分项点数成本法 手术项目 成本核算 |
Application of Itemized Point Cost Method based on RBRVS in Costing of Surgical Items |
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| XIA Pei-yong,TONG Yang.Application of Itemized Point Cost Method based on RBRVS in Costing of Surgical Items[J].Health Economics Research,2020(3):42-45. |
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| Authors: | XIA Pei-yong TONG Yang |
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| Institution: | (Shanghai Shenkang Hospital Development Center,Shanghai 200041,China) |
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| Abstract: | Objective To explore the application of itemized point cost method based on RBRVS in costing of surgical items.Methods The parallel method was used to calculate the sub-item cost of the surgical project.At the same time,the composition of labor cost points was innovatively researched.Based on this,the project cost of gastric cancer expanded radical surgery was calculated.Results The cost of the expanded radical mastectomy for gastric cancer was estimated to be 8298 yuan.Conclusion The use of RBRVS to calculate the cost of surgical items is feasible,and factors such as technical difficulty and degree of risk are included in the composition of labor cost points.The calculation results can fully reflect the value of medical personnel's technical services and achieve a precise calculation of surgical item costs with stronger operability. |
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| Keywords: | RBRVS itemized point cost method surgical items costing |
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