Application of project cost accounting in declaration of medical service price items in public hospitals#br#
LI Lin1 ZHOU Wei2▲
1.Medical Insurance Office, Cancer Hospital, Chinese Academy of Medical Sciences, Beijing 100021, China;
2.Performance and Operations Management Office, Peking Union Medical College Hospital, Chinese Academy of Medical Sciences, Beijing 100730, China
Abstract：The price management of medical service project is the key link of the operation management of medical institutions, and also an important way to improve the income compensation of medical institutions, which plays an extremely important role and significance for the sustainable development of medical institutions. By analyzing the policy basis of price management of medical service items, this paper fully demonstrates the method and effect of project cost accounting in price declaration of medical service items, and takes medical examination item “X methylation detection” as an example to calculate project cost data, providing scientific basis for accurate pricing of medical service items. Using project cost accounting as a management tool to declare the price of medical service items that reasonably reflect the value of new technology can give necessary income compensation to diagnosis and treatment technology, which is conducive to strengthening the connotation construction of medical institutions and speeding up the clinical application of new technology and the construction of superior disciplines. At the same time, medical institutions can carry out targeted differential cost control according to the cost status of each project, so as to rationally optimize the allocation of resources and ensure the core competitiveness and economic benefits of medical institutions.
李 琳1 周伟2▲. 项目成本核算在公立医院医疗服务项目价格申报中的应用研究[J]. 中国医药导报, 2022, 19(6): 183-186.
LI Lin1 ZHOU Wei2▲. Application of project cost accounting in declaration of medical service price items in public hospitals#br#. 中国医药导报, 2022, 19(6): 183-186.
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