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利用杜邦分析方法对三家大型综合医院经营状况的评价 被引量:7

Analysis on the Operation of three Third-level First-class Hospitals
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摘要 目的:了解3家三级甲等医院经营状况。方法:通过收集该3家医院2年来的相关数据,采用对比分析法了解该3家医院的经营状况。结果:A医院盈利能力最强,其净资产收益率最高;C医院资产周转率最高;B医院固定资产配置水平最高;A医院病床使用率最高;A医院每门诊人次收费水平最高;C医院住院收费水平最高。结论:A医院需相应提高职工福利水平,降低门诊、住院收费水平;B医院应严格限制固定资产投资,提高资产使用效率;C医院应加强应收医疗款催收,缩短平均住院时间。 Purpose: To find out the performance of three Third-level First-class Hospitals. Method: To understand the operation of three hospitals by collecting related data in the two years and adopting contrast analyzing methods. Result: the profitability of A hospital is the strongest and the net asset earning ratio is maximal (4%) ; The property cycling rate of C hospital is the quickest (0.81 time) ; the fixed assets allocation level of B hospital is the highest and every hundred Yuan business invisible income deploys 117.58 Yuan affixed assets; the bed occupancy rate of A hospital is the highest(129.9%) ; A hospital each outpatient service charge is the highest (300 Yuan/ time); C hospital charges the highest outpatient level (discharged outpatients per 14 600 Yuan). Conclusion: A hospital should raise workplace welfare and reduce charging level of outpatient and inpatient. B hospital should respond to close confinement fixed investments and improve the assets availability. C hospital should strengthen the receivable medical funds after dunning and shorten the average length of stay in hospital.
出处 《中国卫生经济》 北大核心 2010年第5期75-77,共3页 Chinese Health Economics
关键词 医院经营 营运能力 盈利能力 hospital performance the operating capacity profitability
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