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为掌握目前浙江省市级中医医院中草药药事服务的实际成本,选取4所市级中医医院进行成本调查,测算各医院中草药药事服务的总成本和每处方实际成本。结果显示,医院间中草药药事服务的实际成本差异较大,为6.54～32.24元/处方,劳务费和间接成本所占比重较大。影响每处方实际成本大小的主要因素是总成本和年处方数,人均处方数、人均劳务收入和人均间接成本是重要影响因素。各医院可通过开展成本核算并结合实际情况加强成本管理。
In order to grasp the actual cost of the Chinese herbal medicine service at the municipal-level Chinese medicine hospital in Zhejiang Province, we selected 4 municipal-level Chinese medicine hospitals for cost investigation and estimated the total cost and the actual cost per prescription of Chinese herbal medicine services in each hospital. The results showed that the actual cost of Chinese herbal medicine service between hospitals was significantly different, accounting for 6.54 ~ 32.24 yuan / prescription, labor costs and indirect costs accounted for a large proportion. The main factors that affect the actual cost per prescription are the total cost and number of prescriptions per year, the number of prescriptions per capita, per capita labor income and per capita indirect costs are the important influential factors. Hospitals can enhance cost management through cost accounting and combining with actual conditions.