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在中低收入国家,有关单位成本的数据虽然有调整的趋势,但仍然很少。医疗机构的预算相当有限,这意味着卫生计划与管理者必须能合理配置医疗机构中的医疗资源,并有效地利用它们。成本阶梯分摊法(SDCA)为医疗机构核算总成本及单位成本的数据提供了一套比较简单的方法。但是,目前仍然没有一种简洁的方法来指导SDCA的运用。因此,这篇论文运用实例来说明在一个小医院里总成本和单位成本阶梯分摊的过程。
In low- and middle-income countries, the data on unit costs, although there is a trend of adjustment, is still very small. The budget of medical institutions is quite limited, which means that health plans and managers must be able to rationally allocate medical resources in medical institutions and effectively use them. The cost ladder allocation method (SDCA) provides a relatively simple method for the medical institutions to calculate the total cost and unit cost data. However, there is still no simple way to guide the use of SDCA. Therefore, this paper uses examples to illustrate the process of apportioning total cost and unit cost in a small hospital.