摘要
目的通过构建检验科成本核算模型,深入分析医院检验科的运营成本,以实现更有效的成本控制和资源优化。方法通过收集检验科免疫组、生化组的运营数据,包括各检验项目的收入和试剂成本,并计算总收入、理论成本率、实际成本率、非测成本率以及理论与实际成本率的偏离度,并通过偏离度与非测成本率的相关性分析2组检验项目的成本构成。结果生化组的实际与理论成本率均显著低于40%(P<0.05),免疫组实际成本率高于40%(P<0.05),但理论成本率与40%无统计学差异(P>0.05)。生化组的成本率偏离度与非测成本率相关性显著(P<0.05);免疫组成本率偏离度与非测成本率无显著相关性(P>0.05)。结论成本核算模型的应用不仅有助于识别和分析检验科的成本结构,也为进一步优化资源配置和提高运营效率提供了重要参考。
Objective To analyze the operational costs of the clinical laboratory department by establishing a cost accounting model,with the aim of achieving more effective cost control and resource optimization.Methods Operational data from the immunology and biochemistry groups of the laboratory were collected,including the revenue and reagent costs of each testing item.The total revenue,theoretical cost rate,actual cost rate,non-testing cost rate,and the deviation between theoretical and actual cost rates were calculated.The cost composition of the two groups of testing items was analyzed through the correlation between the deviation and non-testing cost rate.Results Both the actual and theoretical cost rates of the biochemistry group were significantly lower than 40%.The actual cost rate of the immunology group was higher than 40%,but there was no statistically significant difference between the theoretical cost rate and 40%(P>0.05).In the biochemistry group,there was a significant correlation between the cost rate deviation and non-testing cost rate(P<0.05).There was no significant correlation between these two indicators in the immunology group(P>0.05).Conclusion The application of the cost accounting model not only helps identify and analyze the cost structure of the laboratory department,but also provides important references for further optimizing resource allocation and improving operational efficiency.
作者
丁思吉
韩兆晋
李康睿
王政阳
李俊
汪慧
钟建平
DING Siji;HAN Zhaojin;LI Kangrui;WANG Zhengyang;Li Jun;Wang Hui;ZHONG Jianping(Department of Medical Equipment,Huadong Hospital Affiliated to Fudan University,Shanghai 200040,China;Department of Finance,Huadong Hospital Affiliated to Fudan University,Shanghai 200040,China;Sinopharm Runda Medical Supply Chain Services(Shanghai)Co.,Ltd.,Shanghai 200050,China)
出处
《中国医疗设备》
2025年第6期118-122,133,共6页
China Medical Devices
基金
申康医院发展中心管理研究项目(2023SKMR-37)。
