Eisenstein E L, Hales J W
Division of Medical Informatics, Duke University Medical Center, USA.
Proc Annu Symp Comput Appl Med Care. 1995:620-4.
This paper describes a healthcare cost accounting system which is under development at Duke University Medical Center. Our approach differs from current practice in that this system will dynamically adjust its resource usage estimates to compensate for variations in patient risk levels. This adjustment is made possible by introducing a new cost accounting concept, Risk-Adjusted Quantity (RQ). RQ divides case-level resource usage variances into their risk-based component (resource consumption differences attributable to differences in patient risk levels) and their non-risk-based component (resource consumption differences which cannot be attributed to differences in patient risk levels). Because patient risk level is a factor in estimating resource usage, this system is able to simultaneously address the financial and quality dimensions of case cost management. In effect, cost-effectiveness analysis is incorporated into health care cost management.
本文介绍了杜克大学医学中心正在开发的一种医疗成本核算系统。我们的方法与当前做法不同,该系统将动态调整其资源使用估计,以补偿患者风险水平的差异。通过引入一个新的成本核算概念——风险调整数量(RQ),实现了这种调整。RQ将病例级资源使用差异分为基于风险的部分(归因于患者风险水平差异的资源消耗差异)和非基于风险的部分(不能归因于患者风险水平差异的资源消耗差异)。由于患者风险水平是估计资源使用的一个因素,该系统能够同时处理病例成本管理的财务和质量维度。实际上,成本效益分析被纳入了医疗成本管理。