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Smoking induces substantial diseases burden on both individual and the whole society.To identify the true smoking-attributable economic loss, we introduce medical cost accounting as a means to calculate disease-speciflc medical cost, including inpatient and outpatient cost of those diseases caused by smoking. Medical cost is defined as health fesource consumption in terms of money. Cost is allocated to departrpent and services according to coeffcient of benefit and operation time. The study in 1988 indicates that total smoking-attributable medical cost is 2.32 billion RMB Yuan in China, 1.70 billion RMB Yuan for outpatient, 0.62 billion RMB Yuan for inpatient. If indirect cost is included, the cost will be greater. Chronic obstructive emphysema has the highest proportion (55.41%) in smoking attributable medical cost
Smoking inductions on both individual and the whole society.To identify the true smoking-attributable economic loss, we introduce medical cost accounting as a means to calculate disease-specifc medical costs, including inpatient and outpatient costs of those diseases caused by smoking Medical is is allocated as health fesource consumption in terms of money. Cost is allocated to departrpent and services according to coeffcient of benefit and operation time. The study in 1988 indicates that total smoking-attributable medical cost is 2.32 billion RMB Yuan in China, 1.70 billion RMB Yuan for outpatient, 0.62 billion RMB Yuan for inpatient. If indirect cost is included, the cost will be greater. Chronic obstructive emphysema has the highest proportion (55.41%) in smoking attributable medical cost