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目的:通过对《全国医疗服务价格项目规范(2012年版)》项目成本测算的研究,探索医疗服务成本测算的方法与框架设置。方法:对医疗服务项目采用的是分类测算,医院总成本与科室成本采取阶梯式分摊方式,逐级分摊医疗成本,项目成本采用直接分摊与“成本当量法”相结合的方式计算。结果:按照国家对医疗服务项目结构调整的要求,合理分摊了各项医疗服务成本,保证了各项医疗服务项目成本的真实性与准确性。结论:科学、规范的测算方法与框架设置,是医疗服务项目成本测算客观、真实与合理的有力保障,为政府主管部门制定医疗服务项目价格,确定医疗补偿尺度提供真实、可靠的依据。
OBJECTIVE: To explore the method and framework of medical service costing through the research on the project costing of “National Medical Service Price Project Specification (2012 Edition)”. Methods: The classification of medical service projects is used, the total hospital costs and departmental costs to take a step-by-step sharing of medical costs, the level of apportionment, project costs using direct apportionment and “cost-effective method of ” a combination of calculation. Results: According to the requirements of the state on the structural adjustment of medical service items, the costs of various medical services were reasonably shared, which ensured the authenticity and accuracy of the costs of various medical services. CONCLUSIONS: The scientific and standardized measurement method and framework are objective, true and reasonable assurances for the cost of medical service items. It provides a true and reliable basis for government departments to formulate medical service project prices and determine the scale of medical compensation.