论文部分内容阅读
1981年Broughton和Hogan两人公布了一种专门为临床化学部门设计的计算成本的方法。这种方法比以往采用的方法更简单,更有逻辑性,更易于理解。此法的新特点是将成本以基本实验设施进行计算,即对一个其人员和设施配备恰能胜任该项化验的化验室进行计算。算出每进行一项化验的直接成本,并分别应用这些数据去解答各种不同的管理问题。本文概述这一方法,并阐明该法的程序中诸因素如何用来解答医务人员和管理人员所提出有关成本计算的问题。此法的好处已在英国三个临床化学实验室的实际应用中得
In 1981, Broughton and Hogan published a method for calculating the cost specifically designed for the clinical chemistry department. This method is simpler, more logical, and easier to understand than the methods used in the past. The new feature of this method is that the cost is calculated using the basic experimental facilities, that is, a laboratory whose personnel and facilities are equipped to perform the test is calculated. Calculate the direct costs for each assay and apply these data separately to answer various management questions. This article outlines this approach and illustrates how the various factors in the program’s procedures can be used to answer questions raised by medical staff and managers regarding cost calculations. The benefits of this method have been achieved in practical applications in three clinical chemistry laboratories in the UK