Construction of hospital preparation cost item library based on the Delphi method
- VernacularTitle:基于德尔菲法构建医疗机构制剂成本项目库
- Author:
Shunlong OU
1
;
Hong LIN
2
;
Qian JIANG
1
;
Zhaohui JIN
2
Author Information
1. Dept. of Pharmacy，Sichuan Cancer Hospital （Institute）/Sichuan Clinical Research Center for Cancer/Sichuan Cancer Prevention and Control Center/Affiliated Cancer Hospital of University of Electronic Science and Technology of China，Chengdu 610041，China
2. Dept. of Clinical Pharmacy，West China Hospital，Sichuan University，Chengdu 610041，China
- Publication Type:Journal Article
- Keywords:
hospital preparations;
cost;
Delphi method;
cost accounting;
pricing
- From:
China Pharmacy
2026;37(9):1122-1126
- CountryChina
- Language:Chinese
-
Abstract:
OBJECTIVE To establish a hospital preparation cost item library， providing a reference for the refined accounting management of preparation costs in medical institutions. METHODS Based on literature analysis and practical work experience， a preliminary list of cost items was drafted. The Delphi method was employed to screen and optimize the items by analyzing the questionnaire recovery rate， expert authority coefficient， item importance score， coefficient of variation， and Kendall’s W of concordance. RESULTS The questionnaire recovery rates for the two rounds of expert consultation were 95.7% and 100%， respectively； the expert authority coefficients were 0.937 and 0.939， respectively； Kendall’s W of concordance were statistically significant （ P ＜0.001）. The finally established hospital preparation cost item library included 6 first-level items （such as raw material and packaging material costs， human resource costs， and production operation costs） and 29 second-level items （including main drug raw material costs， production personnel compensation， and finished product full-item testing costs）， comprehensively covering dimensions such as raw materials and packaging materials， fixed asset depreciation and equipment maintenance， human resources， production operations， energy and environment， and R & D and other costs. CONCLUSIONS This study successfully establishes a scientific and reliable cost item library for medical institution preparations， which can guide institutions to itemize actual expenditures， provide structured evidence for autonomous pricing， and support data needs for the formulation of insurance access and payment policies for innovative preparations.
