Cost accounting for diagnosis items based on virtual standardized clinical chemistry laboratory
10.3760/cma.j.cn111325-20210324-00259
- VernacularTitle:基于虚拟标准化临床生物化学实验室的诊断项目成本核算
- Author:
Wenqi SHAO
1
;
Ying ZHAO
;
Haiyin WANG
;
Qian YU
;
Beili WANG
;
Wei GUO
;
Baishen PAN
Author Information
1. 复旦大学附属中山医院检验科，上海 200032
- Keywords:
Financial management, hospital;
Cost accounting;
Diagnosis items;
Clinical biochemistry laboratory
- From:
Chinese Journal of Hospital Administration
2021;37(9):788-792
- CountryChina
- Language:Chinese
-
Abstract:
Objective:Cost accounting for its diagnosis items based on virtual standardized clinical chemistry laboratory.Methods:Relevant data of clinical chemistry laboratories from January to June 2019 were extracted from the laboratory information systems of 10 hospitals in Shanghai, and three health economic experts and the directors of their laboratory departments were interviewed in this regard.On such basis, a virtual standardized clinical chemistry laboratory was constructed. The project cost of the virtual laboratory was calculated from the aspects of supplies exhaust, labor and others. The routine clinical chemistry diagnosis items were clustered according to the principle of laboratory methods, and the cost differences of items in the same cluster were compared using paired t test. Results:The cost of rate method and dry chemical method in testing alanine aminotransferase was 5.12 and 11.63 respectively, and that of immune turbidimetry and immune scattering turbidimetry method in testing immunoglobulin G was 20.00 and 22.26 respectively. Cluster analysis was conducted on 214 routine clinical biochemical diagnostic items, of which 202 items were classified into 42 clusters. The average of clinical chemistry items accounted for 91.7%(4 493/4 900)of the total per day. Based on enzymology, the calculation costs of alanine aminotransferase(rate method), aspartate aminotransferase(rate method), cholesterol(enzyme method)and uric acid(enzyme method)was 5.12, 5.10, 5.24 and 5.14 respectively, presenting no statistical difference( P>0.05). Conclusions:Research on the cost accounting method of clinical chemistry laboratory diagnosis items constructed includes labor cost, reflects the technical labor value of medical staff. Cost accounting based on project clustering can provide references for medical service pricing and financial management of hospitals.
