Research progress and thinking on cost accounting of medical service items based on cost equivalent method
10.3760/cma.j.cn111325-20221017-00871
- VernacularTitle:基于成本当量法的医疗服务项目成本核算研究进展与思考
- Author:
Peiyong XIA
1
;
Jia YIN
;
Shengkai WANG
;
Xun XU
Author Information
1. 上海申康医院发展中心财务部，上海 200041
- Keywords:
Costs and cost analysis;
Medical service items;
Cost accounting;
Cost equivalent method;
Point method;
Medical insurance payment reform
- From:
Chinese Journal of Hospital Administration
2022;38(12):887-890
- CountryChina
- Language:Chinese
-
Abstract:
Through literature research, this paper analyzed the research progress of medical service project cost accounting based on cost equivalent method. According to the calculation mode of cost equivalent value, this method could be divided into two types, namely, equivalent coefficient method and point method. This paper classified and summarized the application status of cost equivalent method in the cost accounting of medical service projects, analyzed the advantages of cost equivalent method, such as being able to consider a variety of cost drivers, concise accounting process and strong operability, discussed the existing problems of this method, and put forward suggestions for further deepening the application of cost equivalent method and strengthening hospital cost accounting, such as strengthening the summary and case publicity of cost equivalent method, reasonably combining and applying various methods, and scientifically and reasonably developing hospital cost accounting information construction, so as to help build a scientific and accurate cost accounting system for medical service project.
