医院医技科室经济分析方法探讨  

Discussing economic analysis method on medical technical divisions

作　　者：匡莉[1] 黄洪章[1] 黄子通[1] 王漫云[1] 

机构地区：[1]中山大学附属第二医院,510120

出　　处：《中国卫生资源》2002年第3期134-136,共3页Chinese Health Resources

摘　　要：该文以超声波科为例 ,对医院医技科室的经济分析方法进行了探讨。建立了以检查总例数做为衡量超声波科工作量的指标 ,应用成本账户法确定固定成本和单位变动成本 ,通过一定的统计方法间接预测超声波科的工作量 ,在此基础上 ,应用本量利方法分析超声波科的经营水平和盈亏状况 。By exampling ultrasonic division, this paper discussed economic analysis method to medical technical divisions. It was established to check the total cases as an indicator of workload in ultrasonic division ,to use the cost account for confirming fixed costs and unit variable cost, to forecast indirectly the workload of ultrasonic division by using statistics method, based on above work to analyze the market level and the state of profit and loss in ultrasonic division by the method of cost-workload-benefit and to set up workload target and cost control target.

关 键 词：医技科室 经济分析 成本 工作量指标 医院经济管理 

分 类 号：R197.322[医药卫生—卫生事业管理]