Choich R
University Hospital of Cleveland, OH 44072.
Am J Hosp Pharm. 1988 May;45(5):1103-10.
Productivity assessment and its relationship to cost-accounting systems (CASs) is described. Hospital pharmacist managers need workload measurement-productivity assessment systems for evaluating their departments' scope of services and their impact on the total cost-quality balance in treating patients. Productivity is measured as the ratio of output (production units) to input (total personnel hours used) during a specified time. "Macro" production units represent a grouping of related tasks that, when combined, identify a service unit (e.g., patient day) or activity (e.g., drug-use review consultation); "micro" production units are derived by weighting macro units on the basis of resource consumption (standard time required). Macro production unit data should reflect both fixed and variable costs and should be easy to obtain. A productivity analysis system may need more than one macro production unit and also some micro production units. Both input and output units should be separated by service category (e.g., distributive, clinical, research) and by personnel category (pharmacist or supportive personnel). ASHP's PharmaTrend workload measurement system fits these criteria and facilitates national and regional comparisons, and data from PharmaTrend reports can be readily incorporated into a CAS. Pharmacy managers can best use workload measurement systems and CASs by observing trends in their ratios and indicator values over time.
本文描述了生产力评估及其与成本核算系统（CASs）的关系。医院药剂师管理人员需要工作量测量——生产力评估系统，以评估其部门的服务范围及其对治疗患者的总成本——质量平衡的影响。生产力的衡量标准是在特定时间内产出（生产单位）与投入（使用的总人员工时）的比率。“宏观”生产单位代表一组相关任务，这些任务组合在一起可确定一个服务单位（如患者日）或活动（如用药审查咨询）；“微观”生产单位是在宏观单位的基础上根据资源消耗（所需标准时间）加权得出的。宏观生产单位数据应反映固定成本和可变成本，并且应易于获取。生产力分析系统可能需要不止一个宏观生产单位以及一些微观生产单位。投入和产出单位都应按服务类别（如分发、临床、研究）和人员类别（药剂师或辅助人员）进行区分。美国卫生系统药师协会（ASHP）的PharmaTrend工作量测量系统符合这些标准，并便于进行全国和地区比较，而且PharmaTrend报告中的数据可以很容易地纳入成本核算系统。药房管理人员可以通过观察其比率和指标值随时间的趋势，最好地利用工作量测量系统和成本核算系统。
