TO INVESTIGATE THE ROLE OF INTANGIBLE COSTS IN PRICING OF MEDICAL SERVICES

Objective To study the role of the intangible assets cost in medical service prices. Method The situation of medical service prices in Shenzhen were analysed. The adjustment effect of the intangible assets cost on the medical service market and patients' satisfaction were evaluated. Result Current price did not reflect cost of intangible assets. Divide class must adjust to develop scientific and rational price. Conclusion We should have a overall consideration about the role of intangible assets in the medical service price. We should focus on regulating function of intangibles in medical service market,develop grade price and guide the patients' direction.