Research on the Application of Standard Cost in Blood Purification Institutions Based on Cost Behavior / 中国卫生经济

Through collecting the economic operation information of the society-run blood purification institutionrs,the cost is divided into fixed cost,variable cost and mixed cost according to the relationship between the cost and the number of dialysis.It formulated the standard cost model of blood purification institutions,according to the county and city classification,the basic situation of the size and capacity of the organization were assumed.It mainly included standard labor costs,standard drug costs,standard health materials fees and standard professional equipment depreciation and other information,which was benefitial for industry decision-making and internal fine management.