STUDY ON THE COST OF INGUINAL HERNIA DISEASE BASED ON CLINICAL PATHWAY AND ACTIVITY BASED COSTING
10.3969/j.issn.1671-332X.2015.06.055
- VernacularTitle:基于临床路径与作业成本法的腹股沟疝成本研究
- Author:
Jianping YUAN
- Publication Type:Journal Article
- Keywords:
Inguinal hernia;
Activity based costing;
Cost;
Clinical pathway
- From:
Modern Hospital
2015;(6):135-138,140
- CountryChina
- Language:Chinese
-
Abstract:
Objective To calculate the cost of inguinal hernia disease .Methods With the inguinal hernia clinical pathway standardized diagnosis and treatment project as the basis , cost was estimated using activity based cos-ting.Results Inguinal hernia treatment project cost is 4 594.96 yuan, higher than the current charges 1 448.36 yuan.Conclusion According to the clinical pathway , cost accounting of disease activity based costing method , can be more scientific to measure out of inguinal hernia disease cost .
