| 摘要: |
| 首先对医疗成本项目进行分类标准化处理，统一和规范医疗作业成本项目；在此基础上借助作业成本法，通过对医疗项目的价值分析与优化，达到节约卫生资源，控制医疗成本的目的；最后，通过实例和数学模型证明医疗成本项目标准化核算下的医疗成本控制的有效性。 |
| 关键词: 医疗成本项目 成本控制 标准化核算 作业成本法 |
| DOI： |
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| 基金项目: |
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| Study on the Cost Control in Standardized Accounting of Medical Cost Items |
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| Abstract: |
| The medical cost items are classified, unified and standardized. The value of medical items is analyzed and optimized by using activity-based costing, economizing health resources and controlling medical costs. Finally, the validity of cost control in standardized accounting of medical cost items is testified with examples and mathematical models. |
| Key words: medical cost item, cost control, standardized accounting, activity-based costing |
