摘要
对医疗服务项目标准成本测算进行了方法学探讨:提出用专家咨询法对直接劳务成本和材料成本直接标化,对项目的间接成本标准值按类型成本之间的比例关系来推算。
In order to provide the base for hospital to strengthen cost control and goverment to set medical service price, an easy method of standard cost accounting was broached: the cost of direct labor and medical materials was set by the method of Delphi; the other cost was deduced from categorical coct relationship.
出处
《中国卫生经济》
北大核心
1999年第1期36-38,共3页
Chinese Health Economics
关键词
医疗服务项目
标准成本
成本测算
Medical service items Standard cost Cost accounting
