目的:了解样本县4所中医院各类中医服务项目的经济效益情况,探讨项目成本、服务量与利润间的相互关系,并提出相应对策.方法:采用本量利分析方法,对4所样本县中医院292项中医项目进行分析.结果:各类医疗服务项目的年实际收入与保本额间存在较大差距;服务量和项目单价与利润变动同向,单位变动成本和固定成本与利润变动反向.结论:建议通过提高收费价格、合理财政补偿、减少固定成本分摊、增加项目服务量等途径提高项目经济效益.%Objective: To understand TCM services economic benefit in sample county hospitals, discuss the relationship among cost, volume and profit, and put forward the appropriate measures. Methods: Analyzing the 292 TCM services by using CVP analysis.Results: There is a big gap between annual income and breakeven amount of various services. The volume and unit price changes consistent with profit, while unit variable costs and fixed costs inconsistent with it. Conclusion: It is suggested to increase the price, give reasonable financial compensations-educe the fixed cost and increase the services volume.
展开▼
