量本利分析法在医院成本效益管理中的应用

摘要

目的：介绍量本利分析法在医院综合管理中的重要作用。方法运用量本利分析法分别对A医院疝外科门诊和病房成本效益进行分析。结果病房部分产生的边际贡献略大于门诊部分，影响边际贡献的几个因素依次为工作量、成本和医院的管理水平。结论运用量本利分析法能够全面剖析医院成本、工作量、收费价格和收支结余之间的关系，为医院管理者全方位、多维度地分析和探讨提高科室收益和降低运营成本提供参考。%ObjectiveThis paper introduces the important function of cost-benefit analysis method in comprehensive management in the hospital.MethodsUsing cost-benefit analysis to analyze cost benefit of outpatient department and medical ward respectively in hernia surgery. Results The marginal contribution of medical ward was slightly more than outpatient department. Three factors affect the marginal contribution as follows quantity of work, cost and the management level of the hospital. ConclusionCost-beneift analysis method can comprehensive analyze the relationship between cost, quantity of work, price and balance of payments, it can provide reference in many aspects for hospital managers.