公立医院库存物资付款期最优化方案的研究  

Study on the Optimization Plan of Payment Period for Stocks in Public Hospitals

作　　者：徐鑫 贲慧 XU Xin;BEN Hui(Department of Accounting and Finance,the First Affiliated Hospital of Nanjing Medical University,Jiangsu Provincial People's Hospital,Nanjing,Jiangsu Province,210029 China)

机构地区：[1]南京医科大学第一附属医院(江苏省人民医院)计财处

出　　处：《中国卫生产业》2019年第30期106-107,共2页China Health Industry

摘　　要：目的通过研究设计样本医院库存物资付款期最优化方案,为公立医院库存物资付款期最优化设计提供参考。方法根据样本医院的数据,采用描述统计分析和单因素方差分析方法。结果6个月账期付款方案的平均付款额最小,每月实际付款金额波动较大并且不符合正态分布,3种账期付款方案之间差异无统计学意义(P>0.05)。结论样本医院库存物资6个月付款期为最优化方案。Objective To provide a reference for the optimization design of the payment period of public hospital inventory materials by studying the optimization plan of the design sample hospital inventory payment period.Methods According to the data of the sample hospital,descriptive statistical analysis and one-way analysis of variance were used.Results The average payment for the six-month payment plan was the smallest,and the actual monthly payment amount fluctuated significantly and did not conform to the normal distribution.There was no statistically significant difference between the three payment schedules(P>0.05).Conclusion The six-month payment period for sample hospital stocks is the optimal solution.

关 键 词：公立医院 库存物资付款期 最优化方案 

分 类 号：R197.32[医药卫生—卫生事业管理]