Table 2.

Cost item categories and point settings

Serial number	Cost item	Cost points	Cost driver (first-level points)
1	Personnel expenses	Human resource cost points	Job-level rank, service volume, working hours and comprehensive technical level
2	Medical material costs	Special non-chargeable consumable points	Unit usage
		General non-chargeable consumable points	Unit usage or low-value consumable coefficient in the 2023 edition of the “Standards”
3	Fixed asset depreciation costsa	Special building Depreciation points	Project duration
		Bed fee type projects	Bed count or the area of buildings involved
		General building depreciation points	Project duration
		Special equipment depreciation points	Project duration
		General equipment depreciation points	Project duration
4	Intangible asset amortization costs	Intangible asset amortization points	Project duration
5	Extraction of Medical Risk Fund	Medical risk fund points	Risk degree coefficient of medical service projects
6	Other operating expenses	E.g., special electricity points	Power consumption of large special equipment, project duration
		…	…

^aFor the fixed assets of a hospital, the most important are buildings and medical equipment. These buildings and medical equipment can be divided into two categories: special and general. Among them, the special house refers to the development of some medical service projects in the special site, then in the project cost accounting, the depreciation of these special houses should only be included in some specific projects, in order to more accurately conform to the principle of value transfer. For example, the operating room is a place to provide surgery and rescue for patients, and its depreciation should be shared in the various medical projects carried out in the operating room. Special equipment is treated similarly. The cost driver parameter of the cost sharing between them is mainly the service time. Limited by the length of this paper, we will not go into details here