| 医院医技科室经济分析方法探讨 |
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| 引用本文： | 匡莉,黄洪章,黄子通,王漫云.医院医技科室经济分析方法探讨[J].中国卫生资源,2002,5(3):134-136. |
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| 作者姓名： | 匡莉 黄洪章 黄子通 王漫云 |
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| 作者单位： | 中山大学附属第二医院,510120 |
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| 摘 要： | 该以超声波科为例，对医院医技科室的经济分析方法进行了探讨。建立了以检查总例数做为衡量超声波科工作量的指标，应用成本账户法确定固定成本和单位变动成本，通过一定的统计方法间接预测超声波科的工作量，在此基础上，应用本量利方法分析超声波科的经营水平和盈亏状况，并建立量化的工作目标和成本控制目标。
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| 关 键 词： | 医技科室 经济分析 成本 工作量指标 医院经济管理 |
| 修稿时间： | 2001年9月21日 |
Discussing economic analysis method on medical technical divisions |
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| Kuang Li,Huang Hongzhang,Huang Zhitong,et al..Discussing economic analysis method on medical technical divisions[J].Chinese Health Resources,2002,5(3):134-136. |
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| Authors: | Kuang Li Huang Hongzhang Huang Zhitong |
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| Institution: | Kuang Li,Huang Hongzhang,Huang Zhitong,et al.,Sunyixian Memorial Hospital,Zhongshan Medical University,Guangdong Guangzhou 510120 |
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| Abstract: | By exampling ultrasonic division, this paper discussed economic analysis method to medical technical divisions. It was established to check the total cases as an indicator of workload in ultrasonic division ,to use the cost account for confirming fixed costs and unit variable cost, to forecast indirectly the workload of ultrasonic division by using statistics method, based on above work to analyze the market level and the state of profit and loss in ultrasonic division by the method of cost-workload-benefit and to set up workload target and cost control target. |
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| Keywords: | Medical technical division Economic analysis Cost Workload indicator |
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