本量利分析方法在医院全成本核算中的应用  

CVP Analysis in a Hospital -wide Application of Cost Accounting

作　　者：吴强[1] 

机构地区：[1]广西壮族自治区人民医院财务科,南宁530021

出　　处：《中国卫生经济》2009年第7期73-75,共3页Chinese Health Economics

摘　　要：全成本核算作为一种管理手段,不是一种产品,其自身不会产生直接的效益;如何做好全成本核算结果的分析工作,真正发挥全成本核算的管理效益,才是最值得关注的问题。笔者通过一年多全成本核算管理工作的经验,较好地利用本量利(成本、数量和利润)分析方法对医院全成本核算结果进行了深入的分析,指出临床科室经营管理中的一些不足,并提出了相应的解决方法;通过本量利的分析,使医院各科室对自身的管理现状、发展优势有了更全面的了解,为科室设定经营目标及发展方向提供了重要依据,取得了较好的管理效益。The author believes that the entire cost of management as a means of fashion, it is not a product that does not produce its own direct benefit; how to do a good job cost accounting analysis of the results of the whole work, can play fullcost accounting management effectiveness, only is the most worthy of attention. Author of more than a year through full-cost accounting management experience, a better use of CVP （cost, quantity and profits） for hospital-wide analysis of the results of an in-depth cost analysis, pointing out that the operation and management of clinical departments of a number of shortcomings, and the corresponding solutions; through analysis of the amount of benefit to all sections of the hospital management of their own status quo, with the development of the advantages of a more comprehensive understanding of the operational objectives set for the department and the direction of development provides an important basis for progress effectiveness of good management.

关 键 词：全成本核算 本量利分析 盈亏临界点 安全边际 病床使用率 平均住院日 

分 类 号：R197.3[医药卫生—卫生事业管理]