DOI: 10.7664/CHE20140512
Research on the Item Cost Accounting Method of The National Medical Service Price Items Specification
Abstract：Objective: According to the research on the item cost accounting method of The National Medical Service Price Items Specification(2012 Edition), it explores the method and framework setting of medical service cost measurement. Methods: Classification calculation was applied on medical service items, multistep share way was applied on total costs of hospital and clinical cost, share medical costs by levels, the combined calculation method of direct share and “cost equicalent method” were applied to calculate the item cost. Results: In accordance with national requirements, it allocated the total cost of the hospital to each medical service item reasonably, and make sure the results are accurate and objective. Conclusion: The medical service item cost measurement is depended on the scientific and standard framework set and precise method, to make sure the references provided by medical compensation level were real and reliable.
Keywords：medical service price itemcost calculationcost calculation method
Publication Date：2014-01-01
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：2( 40-41 )