中国医疗设备2025，Vol.40Issue(6)：118-122,133,6.DOI:10.3969/j.issn.1674-1633.20241353
基于LTCT模型的检验科成本精细化管理
Refined Management of Cost in Laboratory Department Based on LTCT Model
摘要
Abstract
Objective To analyze the operational costs of the clinical laboratory department by establishing a cost accounting model,with the aim of achieving more effective cost control and resource optimization.Methods Operational data from the immunology and biochemistry groups of the laboratory were collected,including the revenue and reagent costs of each testing item.The total revenue,theoretical cost rate,actual cost rate,non-testing cost rate,and the deviation between theoretical and actual cost rates were calculated.The cost composition of the two groups of testing items was analyzed through the correlation between the deviation and non-testing cost rate.Results Both the actual and theoretical cost rates of the biochemistry group were significantly lower than 40%.The actual cost rate of the immunology group was higher than 40%,but there was no statistically significant difference between the theoretical cost rate and 40%(P>0.05).In the biochemistry group,there was a significant correlation between the cost rate deviation and non-testing cost rate(P<0.05).There was no significant correlation between these two indicators in the immunology group(P>0.05).Conclusion The application of the cost accounting model not only helps identify and analyze the cost structure of the laboratory department,but also provides important references for further optimizing resource allocation and improving operational efficiency.关键词
检验试剂/实验室检验成本工具/成本核算模型/成本控制/非测成本/偏离度Key words
test reagent/laboratory test cost tool/cost model/cost control/non-testing cost/deviation分类
预防医学引用本文复制引用
丁思吉,韩兆晋,李康睿,王政阳,李俊,汪慧,钟建平..基于LTCT模型的检验科成本精细化管理[J].中国医疗设备,2025,40(6):118-122,133,6.基金项目
申康医院发展中心管理研究项目(2023SKMR-37). （2023SKMR-37）
