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A Shanghai hospital sterile supply room main disinfection treatment kits cost accounting

Author: LvJiaPin
Tutor: XueDi
School: Fudan University
Course: Social Medicine and Health Management
Keywords: Hospital Disinfection treatment kits Costing
CLC: R197.3
Type: Master's thesis
Year: 2010
Downloads: 113
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Abstract

First, the research background and significance for public hospitals and welfare functions assume certain social welfare institutions, is a non-profit organization, but with the socialist market economic system gradually improved, especially in the gradual implementation of health care reform, the cost of public hospitals accounting and control are more and more attention. Hospital cost accounting can be correctly calculated and reflected in hospital revenue and deficit to win, help to save costs and improve efficiency. In the new situation, although many hospitals have direct benefits produced clinical medical departments of the quasi-cost accounting, but does not directly produce benefits for medical aids, administration, logistics cost control departments do not pay attention. Current research in the country, for the sterile supply room cost management often do not pay attention, lack of uniform costing methods. Therefore, for the development of the domestic hospital sterile supply room status quo, with cost estimates and methods of the theory of ideas, for hospital sterile supply room key elements, particularly the major disinfection treatment package cost estimates based on actual consumption, in order to more effectively control the sterile supply room costs, improve the management level of sterile supply room. Second, the research purpose and content through a Shanghai two hospitals (A Hospital) survey of sterile supply room, supply room on the main disinfection treatment kits defined on the basis of the cost estimates for the use of the principles of economics, ideas and methods for primary disinfection treatment kits supply room cost measurement study, while the estimated cost and the current price of the disinfection treatment kits comparative analysis for the hospital supply room to implement effective cost control to provide basis for decision making, operational cost savings for small and medium hospitals to provide decision reference. Third, the research methodology (a) literature summarized and analyzed in the present study the specific application is divided into two levels: first, collecting and costing methods, ideas, principles, and other relevant data and information economics, used to form the smooth conduct of this study guide Guiding Principles and Methods: The second is the systematic collection and hospital supply room services, sterile supply room disinfection treatment kits related literature. The major areas of literature collection related journal articles, books, government documents and government websites. (Two) body to investigate this study selected two hospitals in Shanghai as an investigation Hospital (A Hospital), the hospital in 2006 ~ 2009 hospitals and the general condition of the supply room disinfection and disinfection of the supply costs for investigation. Surveys, collection surveys hospital sterile supply room status information, including hospitals basic situation, supply room workload, workflow, the disinfection treatment room disinfection treatment kits circumstances and other relevant information. (Three) depth interview select each of the A hospital supply room disinfection treatment efforts and processes are very familiar with the medical staff, experts for in-depth interviews with a total of five, to understand their primary disinfection treatment package defined, the hospital supply room Tache problems, causes and improvement measures to be taken, as well as the possibility of primary disinfection treatment kits outsourcing insights. (Four) costing ideas and methods of cost accounting is the process of tracking and summarized in a project related resources consumed by the process, the basic principle can not be missed, as long as all spending on the project should be included in the cost, including direct and indirect costs. Cost estimates in accordance with the composition of economics, project cost estimates include six specific areas: (1) labor; (2) official fees; (3) operating costs; (4) Health and other materials consumed; (5) low-value consumption goods: (6) Fixed assets depreciation and maintenance. Four, the findings (a) sterile supply room main disinfection treatment kits through the definition and analysis of research group and related departments in-depth investigation depth interviews with experts, will be the second major supply room disinfection treatment package is defined as the main 22 kinds of disinfection treatment kits, including cardiac massage package, tracheotomy package, special clinic surgical kits, Guchuan bag, suction bags. Each package includes disinfection treatment equipment category and accessories two side while, such as cardiac massage includes 20 instruments, 17 accessories. (Two) main supply room disinfection disinfection treatment kits actual consumption costs sterile supply room at the composition of the actual costs incurred calculations, in 2006 the total cost of 2,537,300 yuan, 2.7316 million yuan in 2009, four years, the average total cost of $ 2,619,100 yuan . In accordance with the cost estimation method of classification, labor averaged 890,500 yuan, 34.00 percent of total costs, the largest proportion; followed by material costs 614,900 yuan, the total cost of 23.48%. (Three) main supply room disinfection disinfection treatment package costs The study measured the 22 kinds of disinfection treatment unit cost of the package, such as: heart massage package 202.82 yuan, 278.86 yuan package tracheotomy, surgical kits 77.95 yuan special clinic, Guchuan package 49.68 yuan, 17.60 yuan pumping packages and more. (Four) main supply room disinfection disinfection treatment kits cost and comparative analysis of 22 kinds of major price disinfection treatment kits are much lower than the current price is basically the total cost of the unit. Assuming price is lower than direct costs for a variety of disinfection treatment package price, in accordance with the direct costs padded post, is a combination of A Hospital from 2006 to 2009 the major disinfection treatment kits four years, the average usage, shows hospitals can make up loss of 1.2711 million yuan; assuming allocation of indirect costs to consider, you can make up for loss of 1.747 million yuan. Five, to discuss (a) disinfection treatment more targeted control package cost increases with the growth of the useful life of equipment, the depreciation and maintenance costs gradually increased, resulting in the associated labor costs also rising, so focus on the one hand to the relevant field control costs, on the other hand to expand compensation channels, increase pricing to compensate for a variety of sterile supply room disinfection treatment package costs rising consumption. 22 kinds of disinfection treatment kits are based on the cost of labor and material cost based, each about 30%. Through cost estimates can be clearly found in hospital A sterile supply room disinfection treatment kits in all major cost components, the differences related to hospital services and service packs cost control and reasonable allocation of reference. (Two) reasonably determine disinfection disinfection treatment kits supply price A hospital supply room of 22 kinds of major disinfection treatment package price basically well below its unit cost, the highest proportion of exhaust package only reached 56.83%, even with the disinfection treatment kits direct cost comparison, its price is also far from. Cost analysis of this study data will help to identify the surveyed hospitals primarily sterile supply room disinfection treatment packages costing and pricing gap for the hospital supply room to implement effective cost control and related departments to develop a reasonable price sterile supply and medical services price, to provide basis for decision making. (Three) explore the possibility of outsourcing disinfection treatment kits hospital sterile supply room service is the hospital's ancillary businesses, non-core businesses, if this outsourcing can save space, save the machine acquisition and maintenance costs, reduce labor costs. However, if the supply room fully outsourced there are some risks. Through analysis, that the establishment of a regional central sterile supply can save the cost of supply room, but for sterile supply quality should strengthen the supervision and guidance.

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CLC: > Medicine, health > Preventive Medicine,Health > Health care organizations and career ( Health Management ) > Health care systems and institutions > Hospitals, general hospitals
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