大型医疗设备成本与效益分析实践与探讨

目的：对大型医疗设备进行成本效益分析，加强大型医疗设备在医院固定资产中的科学、规范的管理。方法：采用“成本-工作量-利润”的分析方法，即设备成本、设备检查服务工作量和由此产生的利润。三者之间的关系为：盈利或亏损=（每一病例单价-每一病例变动成本）×病例总数-固定成本。结果：通过“成本-工作量-利润”的分析，掌握大型医疗设备在运行中的盈利或亏损情况。结论：通过对大型医疗设备的成本效益分析，从而为医院建设提供科学的医疗设备管理依据。

Discussion and practice on the cost-benefit analysis of large-scale medical equipment

Objective：To analyse the cost-benefit of the large scale medical equipment to enhance the scientific and standardized management of the large scale medical equipment in the hospital’s fixed assets. Methods：Based on the analysis methods“cost-load-profit”. The“Cost”means cost price of the large scale medical equipment. The“load”means how many patient can be checked up per unit time. The“profit”means how much we can earn. The relationship among the three is“Profit=（fixed unit price-in each case the variable cost）×the total number of cases-cost. Results：To master the situation of large scale medical equipment by the analysis. Conclusion：Through the analyses of the“cost-load-profit”relationship to grasp incomes in the operation of large scale medical equipment, then to provide a scientific basis for hospital management.