[1]段琛蔡林.应用时间驱动作业成本法优化急诊医疗服务流程[J].中国卫生质量管理,2020,27(02):072-75.[doi:10.13912/j.cnki.chqm.2020.27.2.22]

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应用时间驱动作业成本法优化急诊医疗服务流程

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《中国卫生质量管理》[ISSN:1006-7515/CN:CN 61-1283/R]

Keywords:: ime-Driven Activity-Based Costing; Emergency Department; Cost Accounting; Process Optimization; Service Quality

摘要:: 目的通过建立测算模型，对急诊3种常见疾病进行成本核算，以提升急诊服务质量。方法运用时间驱动作业成本法（TDABC）、专家访谈法、现场调研法进行相关研究。结果急诊3种疾病患者成本由高到低依次为意识障碍患者（436.27元）、呼吸衰竭患者（287.60元）、胸痛患者（253.16元）。TDABC法考虑了急诊医务人员的人力资源成本和时间成本，测算结果更符合实际。结论 TDABC法较现行的成本核算系统更精确，并且可以帮助急诊科优化诊疗流程，进行成本管控，提高医疗效率，降低患者医疗成本，以不断提升急诊服务水平。

Abstract:: Objective To improve the quality of emergency services by establishing a model to perform cost accounting of three common diseases.MethodsThe time-driven activity-based costing (TDABC), expert interview and field research were used. ResultsThe cost of the patients with three diseases in the Emergency Department from high to low was consciousness disorder (436.27 yuan), respiratory failure (287.60 yuan), and chest pain (253.16 yuan). The TDABC method considered the human resource cost and time cost of emergency medical personnel, and the calculation result was more realistic. Conclusion The TDABC method was more accurate than the current cost accounting system, and could help the Emergency Department to optimize the diagnosis and treatment process, control the cost, improve the medical efficiency, reduce the medical cost of patients, and constantly improve the level of emergency services.

［1］戴智敏，操礼庆，许坦，等.公立医院医疗服务价格动态调整机制的构建［J］.中国医院管理，2017，37（9）：18-20.

[1]夏军.时间驱动作业成本法与RBRVS结合用于医院项目成本核算的研究[J].中国卫生质量管理,2019,26(02):113.[doi:10.13912/j.cnki.chqm.2019.26.2.33]
[2]王磊肖雨龙刘俊宁林爱翠*马敏星.急诊欠费现状分析与改进[J].中国卫生质量管理,2020,27(04):056.
　WANG Lei,XIAO Yulong,LIU Junning,et al.Improvement of Payment Arrears in Emergency Department[J].Chinese Health Quality Management,2020,27(02):056.

更新日期/Last Update: 2020-03-28