摘要
目的为构建医院制剂自主定价体系提供参考。方法采用计算机检索中国知网(CNKI)、万方(WanFang)、中国生物医学文献数据库(CBM)、PubMed、Embase数据库中医院制剂成本研究相关的中、英文文献,检索时限为2001年1月1日至2024年8月9日。分析纳入研究特征、成本项目等,重点剖析成本管理中存在的问题与建议,并提出针对性建议。结果共纳入26篇研究,其中综述研究18篇(69.23%),横断面研究8篇(30.77%)。26篇研究中,第一作者单位均为医疗机构;25篇研究报道了医院制剂的直接成本,其中原材料25篇、包装材料25篇、辅料23篇、损耗成本7篇;26篇研究报道了间接成本,其中工资福利26篇、燃料动力25篇、设备折旧25篇。间接成本分摊模式有按产值比率分摊、工时分摊、年度计划分配率和工时分摊3种方案。成本管理中存在的问题主要为成本核算过于简单和生产成本不断增加;提及的建议主要为加强成本管控和核算,减少浪费,降低成本。结论当前医院制剂成本项目归集不全面,成本核算过于简单,尚无确切定价方案体现医院制剂价值。医疗机构制剂部门应规范成本核算体系,完善成本核算项目,科学量化成本数据,加强成本管控,减少生产过程中的成本浪费,提高工作效率,以推动医院制剂自主定价体系的构建,助力医院制剂的可持续发展。
Objective To provide a reference for the establishment of an independent pricing system for hospital preparations.Methods Relevant Chinese and English studies on the cost of hospital preparations in databases such as CNKI,WanFang,CBM,PubMed,and Embase were searched from January 1,2001,to August 9,2024.The characteristics of the included studies and cost items were analyzed,with a focus on identifying problems in cost management,and targeted recommendations were put forward.Results Twenty-six studies were included,with eighteen review studies(69.23%)and eight cross-sectional studies(30.77%).All the first authors were from hospitals.The direct costs of hospital preparations were reported in 25 studies,including raw materials in 25 studies,packaging materials in 25 studies,excipients in 23 studies,and waste costs in seven studies.The indirect costs were reported in 26 studies,including wages and benefits in 26 studies,fuel and power costs in 25 studies,and equipment depreciation in 25 studies.There are three kinds of indirect cost allocation modes:allocation by output value ratio,time allocation,and annual plan allocation rate plus time allocation.The main problems in cost management were the overly simplistic cost accounting and continuously rising production costs,and the suggestions mentioned were mainly to strengthen cost control and accounting,reduce waste,and lower costs.Conclusion At present,the collection of hospital preparation cost items is not comprehensive,the cost accounting is overly simplistic,and there is no definitive pricing scheme to reflect the value of hospital preparations.The preparation department of medical institutions should improve the cost accounting system and the cost accounting items,scientifically quantify the cost data,and strengthen cost control,reduce cost waste during the production process,and enhance work efficiency to promote the establishment of an independent pricing system for hospital preparations and to support the sustainable development of hospital preparations.
作者
藕顺龙
林洪
陈小艺
金朝辉
蒋倩
OU Shunlong;LIN Hong;CHEN Xiaoyi;JIN Zhaohui;JIANG Qian(Sichuan Cancer Hospital<Institute>·Sichuan Clinical Research Center for Cancer·Sichuan Cancer Center·Affiliated Cancer Hospital of University of Electronic Science and Technology of China,Chengdu,Sichuan 610041,China;West China Hospital,Sichuan University,Chengdu,Sichuan 610041,China;School of Medicine,University of Electronic Science and Technology of China,Chengdu,Sichuan 610041,China)
出处
《中国药业》
2026年第1期38-42,共5页
China Pharmaceuticals
基金
四川省药学会“越·潜行”医院药学科研资助项目[scyxh20240604]
电子科技大学2024年研究生教研教改项目[JYJG2024010]。
关键词
医院制剂
成本构成
成本管理
自主定价
成本核算
文献分析
hospital preparations
cost structure
cost management
independent pricing
cost accounting
literature analysis
