摘要
为了对全成本核算下医疗设备成本效益进行分析,探索科学管理医疗设备的方法,文章对设备进行经济运行分析、投资报酬率分析及本量利分析和敏感性分析,认为医疗设备成本效益分析能科学指导医院设备合理投资,对设备进行有效管理,可提高设备运行效益。
In order to analyze the cost-effectiveness of medical equipment under total cost accounting,and explore the method of scientific management of medical equipment.The paper analyzes the economic operation,investment return rate,cost-volume-profit and sensitivity of the equipment.It is believed that the cost-benefit analysis of medical equipment can scientifically guide the rational investment of hospital equipment,and effectively manage the equipment,and improve the operation efficiency of the equipment.
作者
张春丽
陈力
刘可
Zhang Chunli, Chen Li, Liu Ke(Nanjing Drum Tower Hospital, Nanjing 210008, Chin)
出处
《江苏科技信息》
2018年第17期28-30,共3页
Jiangsu Science and Technology Information
关键词
全成本
医疗设备
成本效益
total cost accounting
medical equipment
cost effectiveness
