量本利分析法在医疗设备效益评价中的应用  

Application of the Method of Cost-Volume-Profit Analysis in the Evaluation of the Effectiveness of Medical Equipment

作　　者：孙训 

机构地区：[1]宣城市人民医院财务部,安徽宣城242000

出　　处：《中国医疗设备》2016年第2期146-147,共2页China Medical Devices

摘　　要：本文采用量本利分析法对超声诊断科彩超设备运营情况进行分析,揭示影响设备运营的主要因素,建立效益评价模型,为医院大型设备的购置决策和运营效果分析提供依据。This paper adopted the method of Cost-Volume-Profit analysis to examine the operation situation of color ultrasonic diagnostic equipment to explore the main factors that affect equipment operation and to establish a model for performance evaluation, which provides the basis for decision making in the purchase of large medical equipment and guides the analysis of effectiveness of operation of large medical equipment.

关 键 词：量本利分析法 医疗设备管理 超声设备 效益评价模型 

分 类 号：R197.39[医药卫生—卫生事业管理] R197.3[医药卫生—公共卫生与预防医学]