摘要
目的：探讨医疗设备管理的新型模式。方法：将医疗设备的全成本核算管理与平衡计分卡理论相结合，从财务、客户、内部流程及学习成长四个维度建立一系列衡量指标，并对腹腔镜的购置及2007年～2009年综合效益进行评价。结果：腹腔镜的保本点收入为972442．26元、保本点工作量为：3241人次、投资回收期是3．38年、净现值为371940．52元、内含报酬率为18．63％、获利指数是1．46。2007年～2009年客户维度、内部流程维度、财务维度、学习成长维度及总体结果组合权重得分均逐年提高。结论：基于平衡计分卡的医疗设备的管理模式真实反映医疗设备的财务状况和经营成果，从而最大限度提高医疗设备的综合效益。
Objectives： To explore new medical equipment management mode. Methods： Combined with the theory of balanced score card and medical equipment full cost accounting, a series of assessment indictors including financing, client, internal process and learning has been established. The laparoscopic purchasing and its total benefit from 2007 to 2009 have been assessed. Results： The income on break even point is 972442.2 Yuan and the workload is 3241. The payback period is 3.38years, NPV is 371940.52 Yuan, internal rate of return is 18.63% and profit index is 1.46. from 2007 to 2009, the score of client, internal process, financing, learning and the total benefit are improved year by year. Conclusions： Balanced score card based medical equipment management mode can objectively reflect medical equipment＇ s financing status and its outcome and improve total benefit of medical equipment.
出处
《中国医院》
2010年第5期77-80,共4页
Chinese Hospitals
关键词
医疗设备
平衡计分卡
medical equipment, balanced score card
