Wang Tiankai, Biedermann Sue
Health Information Management Department, School of Health Professionals, Texas State University-San Marcos, TX 78666, USA.
Health Care Manag (Frederick). 2013 Jan-Mar;32(1):43-8. doi: 10.1097/HCM.0b013e31827ed984.
Health care organizations need to adopt an electronic health record (EHR) system for compliance with the Health Information Technology for Economic and Clinical Health Act. How to budget the EHR implementation is a challenging issue to the chief financial officers in health care organizations. This article uses a mock hospital to illustrate how to prepare an EHR implementation budget step by step in a hospital setting. After the project budget baseline is set, the budgeting steps are as follows: (1) estimating the cost for each project element, (2) aggregating all costs, and (3) revising budget to meet the budget baseline. Several budgeting techniques are discussed, including analogue, parametric, and unit cost based on effort. The budgeting methodology can also be applied to a physician/clinic EHR implementation budget.
医疗保健机构需要采用电子健康记录（EHR）系统，以符合《经济和临床健康医疗信息技术法案》。如何为EHR实施编制预算，对医疗保健机构的首席财务官来说是一个具有挑战性的问题。本文以一家模拟医院为例，说明在医院环境中如何逐步编制EHR实施预算。在设定项目预算基线后，预算编制步骤如下：（1）估算每个项目要素的成本，（2）汇总所有成本，以及（3）修订预算以符合预算基线。文中讨论了几种预算编制技术，包括类比法、参数法和基于工作量的单位成本法。该预算编制方法也可应用于医生/诊所的EHR实施预算。
