CAJ | 학술논문

目的：为制订合理的医院自制制剂定价方法提供参考。方法将影响当前医院制剂价格的各项成本费用归入直接材料费用、直接工资费用和制造费用3个主要因素，直接材料按实际费用计入成本，直接工资和制造费用按单品种制剂上一年年产值占全年产值的比例分摊，建立制剂价格的计算方法。结果该核算方法比较全面、合理地反映了制剂成本的构成要素。结论制订科学、合理、全面地反映医院制剂价格构成要素的制剂成本核算体系，对于优化资源配置、提高医院制剂为临床服务的能力、保证医院制剂健康和可持续发展具有重要的现实意义。
목적：위제정합리적의원자제제제정개방법제공삼고。방법장영향당전의원제제개격적각항성본비용귀입직접재료비용、직접공자비용화제조비용3개주요인소，직접재료안실제비용계입성본，직접공자화제조비용안단품충제제상일년년산치점전년산치적비례분탄，건립제제개격적계산방법。결과해핵산방법비교전면、합리지반영료제제성본적구성요소。결론제정과학、합리、전면지반영의원제제개격구성요소적제제성본핵산체계，대우우화자원배치、제고의원제제위림상복무적능력、보증의원제제건강화가지속발전구유중요적현실의의。
Objective To provide reference for making the reasonable hospital preparation pricing method. Methods The various costs affecting current hospital preparation price were classified into 3 main factors including direct material cost,direct salary cost and man-ufacturing cost. The direct materials were brought into the costs,the direct salary and manufacturing expenses were performed the prorate distribution according to the proportion of last year annual output value of single preparation accounting for the annual output value to establish the calculation method of preparation price. Results The established accounting method comprehensively and rationally reflect-ed the component elements of preparation costs. Conclusion Formulating a hospital preparation cost accounting system that can scientif-ically,reasonably and comprehensively reflect the component elements of preparation price has an important significance for optimizing the resource configuration,increasing the ability of hospital preparation service for clinic and ensuring healthy and sustainable develop-ment preparations of hospital.