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目前学术研究和业界实践的病种成本核算方案普遍以项目成本核算为基础。文章文从研究现状入手剖析了当前核算方案的实践困惑,创新提出了基于单患者的C型病种成本核算方案。然后对某大型三甲医院2014年度数据测算,以期为医院病种成本核算方案提供新的参考和借鉴。
Current academic research and industry practice of the disease cost accounting programs are generally based on project cost accounting. The essay analyzes the practical puzzling of the current accounting scheme from the research status quo and innovates the cost accounting scheme based on the single-patient C-type diseases. Then, the data of a large A-level hospital in 2014 are calculated to provide a new reference for the cost accounting of hospital-type diseases.