Study On Medical Service Cost Calculation Method Of Traditional Chinese Medicine From The Perspective Of Knowledge Management

Cost accounting is an important basis of hospital economic management,cost accounting as an effective tool of economic management,in recent years is being increasingly applied to medical services and hospital management in medical institutions.Knowledge resources become major factors of production factors in hospital,their consumption has also become a component of the cost of medical services.Knowledge resources become major factors of production factors in hospital,their consumption has also become a component of the cost of medical services.Financial accounting and cost management in the existing hospital into the value of the intangible asset management costs,underestimated the invention of medical technology,access to and use of medical technology human resource value,clearly does not meet the connotation of medical service cost management in the knowledge economy.New hospital financial system drawn up by the Ministry of Finance on December 30,2010,on the public hospital cost accounting system,cost accounting methods,guidance on choice of hospital cost accounting methods,to some extent,improve the a public hospital cost accounting system.This article unifies the Chinese medicine medical service the characteristic,the different local Chinese medicine hospital's Chinese medicine administrative offices carries on the medical service cost to Jiangsu Province in the investigation and study.Methods:In Xuzhou,Nanjing,Suzhou,three to City Hospital department of traditional Chinese medicine sections of the full-cost estimates,analysis of cost elements in the composition of the full cost of the department accounted for than the situation.Acupuncture services to the hospital departments conducted a questionnaire interview,determine the cost of services the knowledge of acupuncture and moxibustion weights.Analysis of the current problems in the medical service cost calculation method of traditional Chinese medicine:current methods of cost accounting is not scientific enough;TCM medical services cost elements are missing;human resources cost accounting have limitations.Further on the improvement of medical service cost calculation method of traditional Chinese medicine has made improved human cost;adjustment of project cost accounting distribution coefficient;loss cost increase risk costs and intangible resources,rational reform of Chinese medical services price proposals.At the same time,to service project:a case study of acupuncture and moxibustion,acupuncture services to calculate basic human consumption and time consuming,technical concentration,degree of risk weights of three service costs,and thus arrive at relative value units formulas of acupuncture services,provide the basis for the service price adjustment of acupuncture and moxibustion.