医院临床科室经营指标的敏感分析  

Sensitivity Analysis of Business Indicators in the Hospital Clinical Departments

作　　者：吴强[1] 王忠臣[2] 

机构地区：[1]广西壮族自治区人民医院财务科,南宁530021 [2]新疆维吾尔自治区人民医院,乌鲁木齐830001

出　　处：《中国卫生经济》2010年第1期77-79,共3页Chinese Health Economics

摘　　要：一直以来,由于医院全成本核算手段的缺陷,敏感分析技术在医院领域的应用无法开展。随着医院全成本核算手段的完善与推广,医院临床科室经营指标敏感分析有了应用的基础。通过引入敏感性分析技术,引导临床科室更加合理地经营,提高了临床科室的经济效益与社会效益,实现了医院管理效益的不断提高。Due to the deficiencies m cost accounting means, the techmques of sensitivity analysis nave never been applled to the medical domain yet. With the full-cost accounting means being improved and popularized, a basis of the application for sensitivity analysis has been reached in the business indicators of clinical divisions Through the introduction the techniques of sensitivity analysis and the leading of more rational management of clinical divisions, the economic and social benefits of the clinical divisions have been raised, and effectiveness of the hospital management have been achieved continuously.

关 键 词：敏感分析 全成本核算 经营指标 

分 类 号：R197.3[医药卫生—卫生事业管理]