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頁籤選單縮合
題名 | 以衡量收費的名目項目歸類醫院傷病之研究= |
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作者 | 沈華榮; |
期刊 | 技術學刊 |
出版日期 | 19900900 |
卷期 | 5:3 1990.09[民79.09] |
頁次 | 頁293-298 |
分類號 | 419.45 |
語文 | chi |
關鍵詞 | 名目; 收費; 研究; 項目; 傷病; 衡量; 歸類; 醫院; |
中文摘要 | 醫院會計由於產品的定義不明確,因此無法如製造業可將成本的衡量單位由部門別下降至產品別,造成醫院成本會計在計算及分攤的困擾。傷病診療群(DRGs)制度發展後,醫院管理者多已同意DRGs制度內的一種傷病即為醫院的一項產品,自此醫院會計的衡量單位也由部門的層次降至傷病的層次。然而467種過多的DRGs傷病對醫院會計的實際運作而言,無論是成本的歸屬尤其是成本的分攤均為不易克服的困難,因此現有的傷病種類有必要予以作適當的歸類。本研究係以每種傷病所使用收費項目的收費性質是否相間作為歸類傷病的基礎,並以一家中型醫院13種傷病14個收費項目作為對象,分類出3種性質較為接近的傷病組群。 |
英文摘要 | Due to the unclarity of its products definitions, the cost measuring unit of hospital accounting can't be descended from department level to product level as those manufacturing industries do, thus caused perplex-ities of the hospital accounting in its cost accounting and cost allocation. After the development of DRGs system, most hospital administrators have agreed that every kind of illness in diagnosis related groups (DRGs) system can be considered as one product of the hospital; hence the measuring unit of hospital accounting has been reduced from department level down to ill-ness level. In terms of the practical operations of hospital accounting, with so many kinds of DRGs illness up to the number of 467, it certainly adds difficulties hardly overcome in cost, especially in cost allocation. So it is necessary to classify existing illness varieties properly. This research chooses some illness case with the same kinds of revenue as analogical basis and uses 13 DRGs illness and 14 revenue items of one medium hospital as its object of study to classify a kinds of DRGs illness belong to the same category. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。