浅谈建立成本预测方程进行医院成本管理的几种方法及比较

随着成本核算工作的发展和管理需求的不断提出,各种分析手段正广泛地应用于当前医院成本分析中。其中本量利方法较早地被应用到成本核算与分析中,并对医院未来保本点与经营状况进行预测。为了更可靠地建立本量利分析模型,有必要引入成本预测方程。本文介绍了三种常用的建立预测方程的方法并通过对比,提出各方法的优劣,供医院在实际建立本量利模型和预测成本时进行选择和参考。

Three Methods of Creating Cost Prediction Equation for CVP Model

Due to the development of cost accounting and the requirement of management, various analytical methods are widely applied in the hospital cost analysis. The cost-volume-profit method was early applied in the prediction of the future break-even point and operation status. In order to create a better cost-volume-profit analysis model, it is necessary to introduce a cost prediction equation. To offer reference for hospital＇s building of cost-volume-profit model and cost prediction in practice, three frequently used methods of creating cost prediction equation are described and compared, and each one＇s merits and drawbacks are summarized.