Investigation of Cost Basic Data Availability of Public Traditional Chinese Medicine ;Hospitals
10.3969/j.issn.1005-5304.2015.05.002
- VernacularTitle:公立中医类医院成本基础数据可得性调查研究
- Author:
Shunrui ZHANG
;
Liying ZHAO
;
Yue CHEN
;
Yan JIANG
;
Wei CHENG
- Publication Type:Journal Article
- Keywords:
cost accounting;
TCM hospital;
basic data
- From:
Chinese Journal of Information on Traditional Chinese Medicine
2015;(5):4-6
- CountryChina
- Language:Chinese
-
Abstract:
Objectives To understand essential basis data availability for implementation of cost accounting in TCM hospitals. Methods Costs of a total of 1588 TCM hospitals were investigated by conducting the baseline survey via questionnaires in 2013. Results Departmental basic data (including ratio of office staff and entire staff, ratio of outpatient and inpatient departments in clinical department), and construction data for housing were well accessible, while utility fee and internal service data were not. Conclusion ①Public TCM hospitals need to improve and specify the basic cost data. ②Differences exit among different types and levels of hospitals in the availability of data. ③There are still difficulties in carrying out cost accounting in public TCM hospitals, which needs strong supports from all relevant departments.
