Research on the Implementation Strategy of High-Quality Investigation of Medical Service Project Cost Accounting
- VernacularTitle:医疗服务项目成本核算高质量调研工作实施策略研究
- Author:
Peiyong XIA
1
;
Shengkai WANG
;
Jia YIN
Author Information
1. 上海申康医院发展中心 上海 200041;上海市第六人民医院 上海 200233
- Publication Type:Journal Article
- Keywords:
medical service item;
cost accounting;
investigation and research
- From:
Chinese Health Economics
2025;44(8):88-91,97
- CountryChina
- Language:Chinese
-
Abstract:
The data required for medical service project cost accounting can be divided into basic data of income and expenditure details and standard cost driver data.Among them,the standard cost driver data is the standard(or average)consumption data of various resources invested in each medical project,and it is an important parameter used to allocate costs.Because of the huge medical projects in hospitals and the complex relationship in these parameters,it is often a very complicated and meticulous system engineering to obtain these parameters.It puts forward a lean research strategy based on informationization and intelligence,hoping to help hospitals carry out the work with high quality.
