医院科室成本管理案例研究  

Case Study of the Cost Management in the Department of Hospital

作　　者：张永利[1] 王秋宇[2] 陈晓丽[1] 王振颖[1] 

机构地区：[1]首都医科大学附属北京地坛医院,北京100012 [2]首都医科大学,北京100069

出　　处：《中国社会医学杂志》2012年第6期395-397,共3页Chinese Journal of Social Medicine

摘　　要：目的科室成本核算的准确性是医院成本管理的第一步,通过对成本数据的加工和利用,为科室的经营管理提供针对性的建议。方法以医院内科病房为例,对该科室2008年和2009年的收入、成本、工作量等数据进行对比分析。采用本量利分析法和连环替代法对内科病房的成本、收入等数据作进一步的加工和分析。结果对科室收益的影响因素中,敏感程度由大到小排序分别是每床日收费水平、每床日变动成本、固定成本、实际占床日。结论从利润规划的可行性看,应加强科室变动成本的管理,审慎对待固定成本的增加,不把每床日收费水平的提高作为重点,甚至要作为限定性因素加以控制。Objectives The accuracy of cost accounting of the department is the first step of the cost management in hospital, this paper focused on further strengthening the processing and utilization of the data of cost, in order to provide targeted advice with operating and management of the department. Methods Taking internal medicine de- partment for an example, the data of income, cost, workload in 2008 and 2009 were comparatively analyzed. The data of cost, income, et al were further processed and utilized by methods of CVP analysis and serial substitution. Results Factors impacting profit of the department were sorted by sensitivity from high to low： charge per bed day, variable cost per bed day, fixed cost, Actual accounts for bed. Conclusions We should strengthen management of variable cost, prudently treat the increase of the fixed costs, and we should control the charge per bed day as fi- nite factors rather than focus on, as to the feasibility of the profit planning.

关 键 词：医院 本量利分析 成本管理 

分 类 号：R197.32[医药卫生—卫生事业管理]