摘要
目的探讨消毒供应中心区域一体化管理模式中成本核算自动集成方法，为满足医疗成本核算及成本分摊提供可靠的依据。方法采用自行开发应用软件，统计医疗器械购置的直接成本和各项间接成本，包括房屋成本、水电成本、灭菌设备成本、灭菌耗材成本等，形成成本核算自动集成平台。结果实施消毒供应中心区域一体化集中管理后，自动集成直接成本、人力成本、房屋使用成本、设备使用成本、水电成本、行政管理成本分摊至每把器械，根据器械包内配置，自动集成每个器械包的成本。如换药包的总成本为16．52元，直接成本、人力成本、房屋成本、设备成本、水电成本和行政管理成本分别为3．03，6．08，0．19，2．73，0．69，1．36元。结论通过成本核算自动集成方式管理，可以为医院提供消毒灭菌费用详实可靠的数据，有助于协助医院分析其成本支出与收益。
Objective To study the automatic cost collecting method in the integrated management of the regional supply center of sterilization ＆ disinfection, so as to provide a reliable basis for the medical cost accounting and apportion. Methods Adopted hospital-self developed software, figured out direct cost such as medical devices purchasing cost and indirect cost which included shop floor cost, water and electricity cost, its relative sterilization and disinfection equipment cost, disposable items cost, then formed a automatic cost collecting platform. Results It concluded a refined cost accounting model through several years implementation of integrated management in the regional supply center of sterilization and disinfection. Such as the cost of dressing set （ ￥ 16.52 ） can be divided into direct cost （ ￥ 3.03 ）, human cost （ ￥ 6.08 ）, shop floor cost （ ￥ 0.19 ）, equipment cost （ ￥ 2. 73） ,water and electricity cost （ ￥ 0.69）, and public administration cost （ ￥ 1.36）. Conclusions It can provide a detailed and reliable sterilization and disinfection cost data through the automatic cost collecting management method and help the cooperated hospitals analyze their income and outcome accounting.
出处
《中华现代护理杂志》
2013年第15期1818-1820,共3页
Chinese Journal of Modern Nursing
基金
深圳市罗湖区软科学研究计划项目（201121）
关键词
成本及成本分析
成本核算
成本分摊
集成平台
消毒供应中心
Costs and cost analysis
Cost accounting
Cost apportionments
Integrated platform
Supply center of sterilization and disinfection
