县级医院科室直接成本数据采集方法探讨

目的：通过医院现有的HIS和财务等信息管理系统采集科室直接成本核算电子数据，降低工作量，提高核算的准确性。方法：围绕科室7项成本，规范数据来源、数据采集项、字段名称和数据类型。结果：依据规范文本，从医院信息管理系统采集数据，再通过手工微调转化为可用的标准化医院各科室直接成本核算数据。但是在采集过程中，部分医院由于管理等因素存在数据缺失的问题。结论：规范县级医院财务、信息、药品及卫生材料等管理，确保成本核算数据的完整、真实和准确。

Research about data collection of department direct cost accounting in county hospitals

Objectives： To collect electronic direct cost accounting data by HIS and finance information system to reduce workload and improve data accuracy. Methods： Specify data sources, data collection items, field names and data types for 7 kinds of cast. Results： According to specification text, data were collected from HIS and fine-tuning into usable data. However, due to management and other factors, some hospitals missed some data. Conclusions： By standardizing county hospital finance, information, medicine and hygiene materials management, cost accounting data will be complete, true and accurate.