| 摘要: |
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目的 探讨陕西省子长县人民医院在实施平价医疗前后经营管理状况的不同，发现存在的问题，并提出相应对策。方法 计算医院2007年和2009年工作量、成本、业务收入，运用盈亏平衡分析计算盈亏平衡点工作量、盈亏平衡点业务收入及安全边际率。结果 通过对医院2年的盈亏平衡分析发现，医院2009年经营状况比2007年好很多，但是，在不考虑财政拨款的情况下，2年均不能实现收支平衡。结论 由结果可见政府的财政拨款对公立医院的经营是至关重要的，另外，医院需从增加业务量及控制成本各方面来保障其经营状况的安全性。 |
| 关键词: 盈亏平衡分析 医院 经营管理 |
| DOI： |
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| 基金项目: |
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| Break-even Analysis Applied in Hospital Operation and Management: A Case of Zichang County People’s Hospital |
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| Abstract: |
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Objective
To discuss the operation and management’s difference of Zichang County People’s Hospital before and after the implementation of parity in health status to find the existing problems, to find counter measures. Methods Hospital workload, cost and revenue from 2007 to 2009 are calculated. And with the break-even analysis, break-even point workload, revenue and safety margin rate are calculated. Results With the two years break-even analysis, we found that the hospital operating conditions of 2009 is much better than of 2007. However, without considering the case of financial provision, it can not make two ends meet. Conclusion The result shows that the government’s financial allocation for the operation of public hospitals is crucial. Moreover, the hospital needs to increase business volume and protect the security of its operating conditions from all aspects of cost. |
| Key words: break-even analysis,hospital,operation and management |
