通过三年资料实证医院检验科常规项目全成本

目的弄清医院常规检验项目的实际成本，为医院及卫生主管部门进行科学管理和政府物价部门制订科学合理的收费价格体系提供科学依据。方法对某二级甲等医院检验科3年中所开展的全部7大类16个项目组169个检验项目的成本按耗材、设备折旧、劳务费、房屋折旧、业务费与后勤管理费共5大类进行实证分析。结果该科的成本构成比是：耗材成本34．1％、设备折旧24．3％、劳务费30．0％、房屋折旧4．0％、业务费与后勤管理费7．6％；检验项目的每项次平均成本为7．17元；成本最低的两类检验项目是生化及定性免疫，其项次成本分别为3．18元和4．25元：最高的则为微生物和血库，项次成本分别为48．63元和35-21元；项次成本过百元的有7项，多为输血项目；5至10倍于平均成本的28项，2至5倍于全科平均成本的22项，其余112项介于全科平均成本上下。结论实证研究是准确掌握检验项目成本的有效方法。

Analysis of the Actual Cost in Routine Laboratory Tests Basedon Hospital 3-year Data

Objective To make clear that the actual cost of the routine laboratory tests of a hospital, in order to offer the government reference for their policy making. Method Empirical analysis was employed. Result The cost of 169 individual tests in 16 test groups under all 7 types of test in the medical laboratory department of a mid-scale non-profit comprehensive hospital was empirically analyzed on this paper. Here came some conclusive results. The percentages of the cost elements in this department were that the consumable material being 34.1% ,the depreciation of the facilities 24.3% ,the labor cost 30.0% ,the depreciation of the estate 4.0%, and rear services plus administration 7.6%. The average cost of the overall tests was 7.17yuan per test. The two kinds of tests whose cost was the lowest were chemistry analyses tests and qualitative immunology tests, with their cost per test being 3.18yuan and 4.25yuan, respectively. Meanwhile, the two kinds of tests whose cost was the highest were microbiology tests and blood transfusion tests, with their respective cost per test being 48.63yuan and 35.21yuan. In point of individual test, the tests whose cost was over 100 yuan were 7 tests, mainly being blood transfusion tests. There were 28 tests whose cost being 5 to 10 time higher than the average cost, 22 test being 2 to 5 time higher, and the other 112 tests shifting between the average level. Conclusion It was believed that step by step, empirical analyses should be a practical and valuable way to draft the cost of the medical laboratory tests on a wider scope.