深圳市福田区社区卫生服务项目成本测算

目的 测算深圳市福田区社区卫生服务项目成本,为制定社区卫生服务收费标准,明确政府补偿额度提供量化依据.方法 调查深圳市福田区2004年正常运营的27个社区卫生服务中心医务人员,获得各项目医务人员实际耗费时间;通过咨询专家获得各项目次均社会劳动时间;最后采用时间分配系数法进行成本测算.结果 福田区社区卫生服务日工作成本344.10元,每人每分钟工作成本0.88元.深圳市福田区2004年开展的76个社区卫生服务项目中,57个标准成本高于实际成本,占服务项目总数的75%,19个实际成本高于标准成本.结论 大部分项目标准成本高于实际成本,与深圳市福田区社区卫生服务中心平均医务人员数量偏少、人均医疗卫生服务量大、卫生服务工作效率较高的情况相一致.建议加强社区卫生服务中心成本管理和效率监控,同时以成本测算结果作为制定社区卫生服务收费价格和政府定额补助的依据.

Cost Accounting of the Community Health Service Items In Futian District of Shenzhen City

Objective To set up the charge standard in community health services (CHS) so as to define the quantified base for governmental compensation.Methods The medical professionals from 27 CHS centers which had normally rung in Futian district of Shenzhen city were enrolled to get their real consumption of time for each item of service.The average working time for each of the items in society was got by consultation with experts,and finally the cost counting was conducted by using method of time distribution coefficient.The study used the result of the relative study for reference,accounted the cost of CHS items with the person-time coefficient distribution method.Results The daily cost in CHS work of Futian was 344.10 Yuan,and the cost per person for one minute was 0.88 Yuan.Among the 76 CHS items being conducted in Futian district of Shenzhen city in 2004 there 57 standard costs were higher than the realistic costs,accounting for 75% of the total items;and 19 realistic cost were higher than the standard costs.Conclusion The majority of items are higher in the standard cost than the realistic cost,which is consistent with the condition that in CHS centers in Futian district of Shenzhen city there are no enough medical personals,the service quality per person is too more and the service efficiency is higher.It is suggested to enhance cost management and efficiency control in CHS centers,and to take the cost accounting result as the basis of the CHS charge or governmental compensation.