费用成本转换法的优化及实证研究

目的优化费用成本转换法,进一步完善成本单元划分原则,提高费用成本转换法的核算准确性,推广方法学的应用价值。方法在已有研究的基础上,进一步细分成本单元,采用费用成本转换法测算病种成本,分析病种盈亏情况。结果甲状腺恶性肿瘤治疗成本为37444.48元,平均支付价格为22474.90元,亏损14945.50元,亏损率为39.94%。结论优化后的费用成本转换法更加契合当前医改政策,核算精度更高,有效提升部分专科医院的核算精度。费用成本转换法能够为政府的病种定价与医院运营管理提供科学的方法学支撑。

Optimization and Empirical Study of the Cost-to-charge Method

Objective To optimize the cost-to-charge method,put forward the principle of cost center division,improve the accounting accuracy of cost-to-charge method,and promote the application value of methodology.Methods Based on the existing research,the cost center was further subdivided,the disease cost was calculated by the cost-to-charge method,and the benefit and loss of disease were analyzed.Results The cost of thyroid malignancies was 37444.48 yuan,the average payment price was 22474.90 yuan,the loss was 14945.50 yuan,and the loss rate was 39.94%.Conclusion The optimized cost-to-charge method is more corresponds to the current health reform policy and had higher accounting accuracy,which is helpful to improve the accounting accuracy of some special hospitals.The cost-to-charge method could provide scientific methodology support for the government’s disease pricing and hospital operation management.