Study On The Method And Application For Total Cost Of The Fourth Hospital In TongLing

Objective: To definite the scientific and reasonable medicine material expenditure ration, pay-cost portion and management expenditures standards, all cost items , including pay-cost, medical expenditures, management costs, and scientific study and training costs ,were returned and apportioned in a experimental unit hospital in this study. Methods: Basic information, general situation and the fundamental expenditures of all section offices were obtained from the designed medical questionnaires, and the management and logistics costs were divided by three ranks and apportioned to the different clinical section offices respectively in the selected top-two-level hospital. Results: All clinical section offices' apportioned costs were reported. In reporting period, the dealing-in medicament costs were 10,219,307.56 Yuan, which was 68.26% in the total benefits of the hospital, while the total medicine benefits were negative value. The income of the departments of pediatrics and internal medicine ranked third and fourth among all clinical departments' income, but the benefits of the departments of pediatrics exceeded that of the departments of internal medicine; the benefit of the departments of stomatology owed to 12,002 Yuan. The number of the manager accounted 14.8% in total hospital employees. The management costs, which were 20, 033, 480, 000 Yuan, were 21.42% in the hospital total expenditures. In reporting period, the employees' costs were 7, 197, 345 Yuan, which was 26% in the hospital total expenditures and increased by 642.121 Yuan compared with that of last reporting period. Conclusion: The expenditures of the advanced medical treatment equipments and fixed assets were expended from the logistics and management costs, which revealed the difference of the costs of all section offices. The departments' bonuses were allocated in term of every period profits, which in favored of the equality of the allocated and reflected thedifference between the most income section office and the most profit section office. The department of medicament dealing-in afforded the management costs by the percentage of accounting in the total benefits in the period, which balanced the difference between medicament benefits and medicine benefits. Carrying out ration management of medicament income could lower the percentage of medicament dealing-in in the hospital management. Establishing the hospital management account separately and carrying out ration management of management costs were expected to lower the very high management costs.