| “本·量·利”模型解析精神病医院的经营效益 |
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| 引用本文： | 娄振春.“本·量·利”模型解析精神病医院的经营效益[J].解放军医院管理杂志,2010,17(6):537-538. |
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| 作者姓名： | 娄振春 |
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| 作者单位： | 汕头大学精神卫生中心计财科,汕头,515063 |
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| 摘 要： | 本文以本.量.利模型,将某精神病医院2008年的成本,分解为门诊和住院成本并预测其保本点工作量。门诊部门能够达到保本点工作量,略有盈余;住院部保本点工作量差距很大,处于亏损状态,导致整个医院亏损。深入分析医院亏损原因有五个,并提出针对性改进策略。
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| 关 键 词： | 精神病医院 保本点工作量 固定成本 变动成本 |
perational Benefit Analysis of Psychiatric Hospital by Cost-Volume-Profit Model |
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| LOU Zhen-chun.perational Benefit Analysis of Psychiatric Hospital by Cost-Volume-Profit Model[J].Hospital Administration Journal of Chinese People's Liberation Army,2010,17(6):537-538. |
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| Authors: | LOU Zhen-chun |
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| Institution: | LOU Zhen-chun(Department of Accounting and Finance,Psychiatric Health Center,Shantou University,Shantou 515063) |
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| Abstract: | The article analyzed the costs of outpatient department and inpatient department in a psychiatric hospital in 2008,and forecasted the workload of break-even point by cost-volume-profit model.The author thought that outpatient department could get to workload of break-even point with a bit of profit,the workload of inpatient department was insufficient and under deficit,which leads to the hospital under deficit.Five causations make the hospital under deficit,while putting forward the improving measures. |
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| Keywords: | psychiatric hospital workload of break-even point fixed costs variable costs |
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