联合医疗设备维修成本的医疗设备折旧模型的探讨  

Discussion on Depreciation Model of Medical Equipment for Maintenance Cost of Combined Medical Equipment

作　　者：孙玉冰 潘莉 SUN Yubing;PAN Li(Department of Equipment,Children’s Hospital Affiliated to Nanjing Medical University,Nanjing Jiangsu 210008,China)

机构地区：[1]南京医科大学附属儿童医院医学装备部

出　　处：《中国医疗设备》2019年第12期138-141,共4页China Medical Devices

摘　　要：目的探讨医院常规固定资产折旧算法的优劣,联合设备维修成本计提一种基于设备寿命衰减规律的快速折旧模型。方法介绍了年限平均法、双倍余额递减法、年数总和法、寿命衰减法等常见的折旧算法,结合我院现行医疗设备使用情况,联合设备维修成本数据,并使用Matlab 2017b对各模型做折旧金额、投资效益率进行定性的分析。结果相对传统方法,联合医疗设备维修成本的寿命衰减折旧模型具有更高的线连续性和鲁棒性。结论联合设备维修成本计提寿命衰减模型更符合电子。器械类医疗设备的折旧规律,具有一定的理论研究意义。Objective To investigate the advantages and disadvantages of the conventional fixed asset depreciation algorithm in hospitals, and to provide a rapid depreciation model based on the equipment life-decreasing law. Methods The annual average method, double-declining method, and the sum of years were introduced firstly. Then, common depreciation algorithms such as the life decay method, combined with the current medical equipment usage in our hospital, combined equipment maintenance cost data, Matlab 2017 b was used to make a qualitative analysis of the depreciation amount and investment benefit rate of each model. Results Compared with the traditional method, the life-decay depreciation model of the combined medical equipment maintenance cost had higher line continuity and robustness. Conclusion The combined equipment maintenance cost calculation life-life attenuation model is more in line with electronics. The depreciation law of medical equipment has certain theoretical research significance.

关 键 词：维修成本 折旧模型 年限平均法 双倍余额递减法 年数总和法 寿命衰减法 投资效益率 鲁棒性 

分 类 号：R197.3[医药卫生—卫生事业管理]