建立医院级成本性态模型的研究  

Establishment hospital level cost character model

作　　者：匡莉[1] 温恭莲[2] 韩璐[1] 

机构地区：[1]中山大学公共卫生学院,广东广州510080 [2]中山大学附属第二医院,广东广州510120

出　　处：《中国卫生资源》2005年第4期177-179,共3页Chinese Health Resources

摘　　要：医院级成本性态模型是以医院整体作为成本对象,研究其总成本与成本动因之间的数量关系和变化规律,可用于医院短期生产经营的预测决策。该文用统计学方法,研究建立某医院的医院级成本性态模型及其在生产经营中的运用。结合实例,全面讨论了建立成本性态模型时应注意的成本影响因素、数据收集问题和模型应用问题。Hospital cost structure (fixed cost and variable cost) plays important roles in short-run decision-making. In this paper, with the purpose of separating fixed cost and variable cost at a hospital level, an empirical research was taken to build a hospital cost character model. The issues about the model application, the cost affecting factors and data collection and are also discussed.

关 键 词：成本 成本动因 成本性态模型 

分 类 号：R197.3[医药卫生—卫生事业管理]