DOI: 10.7664/CHE20131218
Research on the Cost Change Estimation Method of the Transformation from Community Health Service to Health Management
Abstract：Objective: The transformation cost algorithm of transformation health management is proposed. Methods: The total cost accounting is used to perform the accounting of transformation cost, but the financing project can not support it. Through the theoretical and practical discuss, markup over cost is adopted. Compared to the government input, the markup cost method means the operation cost of increased service project and new-added project after the transformation. Results: By using the markup cost method, there are 2 practical increasing cost projects: community essential medical care and family doctor system. Conclusion: Through calculating the transformation cost of Hangzhou, the conclusion is given that markup over cost is practicable and the transformation cost of Hangzhou is not high.
Keywords：community health servicetransformation costtotal cost methodmark-up over cost method
Publication Date：2013-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：3( 59-61 )