Cost accounting of hospital pharmaceutical service based on job analysis
10.3760/cma.j.cn111325-20200812-01777
- VernacularTitle:基于作业分析的医院药事服务成本核算
- Author:
Qunying GUO
1
;
Jing SHI
;
Ning ZHANG
;
Yuting SONG
;
Zhigang ZHAO
;
Chen WANG
Author Information
1. 首都医科大学附属北京天坛医院，北京 100070
- Keywords:
Pharmaceutical services;
Job analysis;
Cost accounting;
Model
- From:
Chinese Journal of Hospital Administration
2021;37(3):237-240
- CountryChina
- Language:Chinese
-
Abstract:
With the full implementation of the separation policy of medicine in China, the circulation of drugs in hospitals no longer produces direct economic value, but turns into the operating cost in the process of providing medical services. The research on the cost calculation of hospital pharmaceutical service can not only help the hospital to strengthen the internal cost management, but also provide the basis for the government policy compensation. This paper constructed a model of pharmaceutical service cost calculation based on job analysis, and produced basic pharmaceutical and advanced pharmaceutical service cost based on the data of a sample hospital.
