医院电子肠镜中心投资的损益平衡分析  

Cost-volume-profit Evaluation for Investing Electronic Colonoscope Center in Hospital

作　　者：袁晓晶[1] 付昕[2] 

机构地区：[1]上海市卫生局卫生监督所,上海200031 [2]江西中医药大学经济与管理学院,南昌330004

出　　处：《中国卫生经济》2014年第12期91-94,共4页Chinese Health Economics

摘　　要：目的:对某医院投资电子肠镜中心的经济效益评估。方法:参考其他医院的收入支出项目,拟定样本医院预定的财务收支表,并使用CVP分析法以及敏感性分析来评估损益平衡点的改变,进而去推估设备投入第三年和第五年时的投资损益情况。结果:评估第一年40人次/月的净收入为负债13 528元,第三年60人次/月净收入为每月盈余672元,第五年80人次/月,每月净收入盈余为14 872元,并且当到达第三年每月60人次时会达到损益平衡。结论:研究显示CVP分析法可有效的评估设备投资经济效益。Objective：To evaluate the economic profit of investing electronic colonoscope center in hospital.Methods：The costand income item was applied as reference, financial statement for sample hospital was conducted, changes of the break even pointwere evaluated by applying cost-volume-profit（CVP） analysis and sensitivity analysis, so as to estimate the investment profit andloss situation of the third year and fifth year equipment investment.Results：The first year＇s net revenue with 40 person per monthwas evaluated as deficit 13 528 yuan, the third year＇s net revenue with 60 person per month was evaluated as surplus 672 yuan,thefifth year＇s net revenue with 80 person per month was surplus 14 872 yuan. The break-even point would be reached while the thirdyear had 60 person per month.Conclusion：The research showed that CVP analysis can effectively evaluate economic benefits of device investment.

关 键 词：医院设备 投资 CVP分析法 损益平衡分析 敏感性分析 

分 类 号：R197.3[医药卫生—卫生事业管理]