The Cost Study Of Medicine Services Of Traditional Chinese Medicine Hospitals In Zhejiang Province

[Background]Traditional Chinese medicine (TCM) is important component of Chinese national health system. TCM Hospitals are the most important institutions to development T CM.TCM Hospitals and General hospitals now are compensated in the same way, mainly from finance compensation, medical income and drug add income.In 2009, "Views of the CPC Central Committee and State Council on Deepening the Health System Reform" proposed to reform and cancel the drug add policy.For TCM Hospitals, drug add income is more important than it for General hospitals, and the cost of Chinese Herbal Medicine services including purchasing, storage, custody, transfers, and dispensing is higher.The cost of medicine services this study only refers to the medicine services provided by the pharmacies,because doctors’medicine services are included in the treatment process and the compensation for the services is from the clinic charges in China,Estimating the cost of medicine services can provide the information for cost management and compensation of medicine services. Little studies of the cost of medicine services can be seen.[Objectives]The real cost and standard cost of Medicine Services are measured, based on the survey of 10 Traditional Chinese Medicine hospitals in Zhejing province, providing information to cost management and reimburse of the Medicine Services.[Contents]1.The methods of accounting the real cost and standard cost of Medicine Services2.The real cost accounting of Medicine Services of Traditional Chinese Medicine Hospitals in Zhejiang province3.The standard cost accounting of Medicine Services of Traditional Chinese Medicine Hospitals in Zhejiang province4.Pharmacy cost management and Medicine Services compensation proposal [Methodology]Data sources1.Institution investigation. Through questionnaires to collect the following data: the basic condition of the studied institution, the volume of each kind of the services of the surveyed hospitals, the time and the number of person needed for each kind of the services and the consumption of materials human resources.2.Second-hand materials collection:Zhengjiang Statistical Yearbook2004-2008, related research results, academic references, policy documents.Analysis Methods1.Reference reviews.2.Questionnaires and interviews with key informants3.Cost accounting methods4.Statistic analysis methods5.Analysis tools.Data are input and analyzed by Excel 2003 and SPSS 13.0.[Results]The results of this study contain the following aspects:1.Based on the cost theories and methods of costs measurement, the methods of accounting the real cost and standard cost of Medicine Services are provided.2.The real cost of Medicine Services of 10 Traditional Chinese Medicine Hospitals in Zhejiang province are different. Labor cost and indirect cost occupy a large proportion.The real cost of Chinese Herbal Medicine Services ranges from 10 to 40 Yuan per prescription, the real cost of Outpatient Medicine Services ranges from 2 to 4 Yuan per prescription, the real cost of Ward Medicine Services ranges from 6 to 10 Yuan per bed-days.3.The major factors affecting the real cost per prescription are total cost and quantity of prescription, and the important factors affecting the real cost per prescription are quantity of prescriptions per capita, labor income per capita and indirect costs per capita.4.The standard cost of Chinese Herbal Medicine Services ranging from 13.40 to 25.49 Yuan per prescription, the real cost of Outpatient Medicine Services ranging from 1.72 to 3.17 Yuan per prescription, the real cost of Ward Medicine Services ranging from 2.57 to 5.50 Yuan per bed days[Suggestions] 1.Hospitals should improve their cost management, to reduce the cost of Medicine Services.2.Chinese Herbal Medicine Services in Provincial, municipal and county hospitals can be reimbursed 26 yuan per prescription,18 yuan per prescription and 18 yuan per prescription. Outpatient Medicine Services in Provincial,municipal and county hospitals can be reimbursed 3 yuan per prescription,2.5 yuan per prescription and 2 yuan per prescription. Ward Medicine Services in Provincial,municipal and county hospitals can be reimbursed 5 yuan per prescription,3.5 yuan per prescription and 3.5 yuan per bed-day.3.Government should support Chinese Herbal Medicine Services through special fund.