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针对不同医疗机构之间医疗服务项目成本差异过大,使得政府价格主管部门根据成本制定价格存在的不足,本文提出了医疗服务项目理论成本这个概念,建议通过计算医疗服务项目的理论成本,给医疗服务项目提供一个合理的价格,并给医院的管理者提供一个标杆成本,以利于提高医院管理效率。最后本文给出了理论成本的计算模型和实际应用例子。
In view of the large difference in the cost of medical services among different medical institutions, which makes the government price department in charge of setting the price according to the cost, this paper puts forward the concept of the theoretical cost of medical service project. It is suggested that by calculating the theoretical cost of medical service projects, Services provide a reasonable price, and to hospital managers to provide a benchmark cost, in order to facilitate the improvement of hospital management efficiency. Finally, this paper gives a theoretical model of the cost of the calculation and practical examples.