医疗设备成本核算方法与投资效益分析  

Cost Accounting and Investment Benefit Analysis of Medical Devices

作　　者：闫伟[1] 许敏光[1] 蒋勇[1] 

机构地区：[1]第二炮兵总医院医学工程科,北京100088

出　　处：《中国医疗设备》2013年第7期88-90,共3页China Medical Devices

摘　　要：本文简介在医疗设备收入与支出基础数据采集和准确预测的基础上,进行医疗设备成本效益分析的5种方法。采用净现值法,对1台血管造影X光机(DSA)进行了成本效益分析,由此看出对医疗设备进行成本效益分析有助于改善经营管理,引导科学投资。This paper makes a brief introduction of five methods for medical devices cost-benefit analysis on the basis of data collection and accurate prediction of medical devices income and expenses.Through application of the net present value method in cost-benefit analysis of one unit of DSA（Digital Subtraction Angiography）,conclusions can be drawn that cost-benefit analysis helps to improve operating and management of medical devices and lead scientific investment.

关 键 词：医疗设备 成本核算 投资效益 净现值 

分 类 号：R197.39[医药卫生—卫生事业管理]