收支平衡分析在医院经营管理中的应用

目的　探讨福田区某综合医院 1998～ 2 0 0 3年发展过程中 ,医院经营管理情况、存在问题和今后发展的对策。方法　运用收支平衡分析法 ,计算医院工作量平衡点和业务收入平衡点。结果　通过对该医院 6年内的成本 -业务量 -效益分析 ,发现如果不考虑财政补助 ,医院不能实现收支平衡 ,考虑财政补助 ,医院基本实现收支平衡有结余。讨论　目前政府财政补助对非营利性医院的补偿是必要的 ,多数公立医院在成本控制方面较薄弱 ,对该医院实现收支结余 ,提出几点建议。

MAKE BOTH ENDS MEET ANALYSIS APPLIED IN HOSPITAL OPERATION AND MANAGEMENT

Objective Discuss the situation of management and administration, the existing problems and countermeasures in future within t he development of a hospital in Shenzhen from 1998 to 2003. Methods With the method of Break-even analysis, to calculate the work-load balan ce point and the business income. Results With the cost-work load-benefit analysis, we found that if we didn't consider about the governor fi nance compensation, the hospital couldn't carry out the break-even. And if we in clude the finance compensation, the hospital would carry out the break-even. Discussion It's necessary for the nation hospital that the go vernment supplies compensation to the hospital in finance at present period. Mos t public hospitals have low cabability on cost-control, and based on this, we gi ve some suggestions on the hospital's profit.