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随着城市公立医院医药价格改革政策的实施,部分医疗服务项目定价权下放给医疗机构,开展医疗服务项目成本核算是当前公立医院的客观要求。笔者借助医院成本核算平台,利用估时作业成本法,对医院自主定价项目进行成本核算,使项目定价更为合理。
With the implementation of the medical price reform policy in urban public hospitals, the pricing power of some medical service items is decentralized to medical institutions, and the cost accounting of medical service items is the objective requirement of public hospitals. I use the hospital cost accounting platform, the use of estimated operating cost method, the hospital independent pricing project cost accounting, the project pricing more reasonable.