CVP分析法在民营医院经营管理中的应用  

Application of CVP Analysis in the Operation and Management of Private Hospitals

作　　者：褚小萍 袁小林[1] 周书圣 陈红娟 CHU Xiao-ping;YUAN Xiao-lin;ZHOU Shu-sheng;CHEN Hong-juan(Nantong Ruici Hospital Co.,Ltd.Nantong,Jiangsu Province,226000 China)

机构地区：[1]南通瑞慈医院有限公司

出　　处：《中国卫生产业》2019年第36期19-21,共3页China Health Industry

基　　金：中国总会计师协会科研课题(中总协[2019]28号文)

摘　　要：通过运用CVP分析法,对某民营医院近年经营状况进行分析。研究医院成本、工作量、价格、利润之间的关系,分析医院保本工作量、盈利区、亏损区三者之间变动趋势,找出医院经营过程中存在的问题,为医院科学决策提供准确的数据信息,从而有效整合资源,不断持续改进。CVP分析法有助于医院建立“优质、高效、低耗”经营管理模式,实现民营医院可持续发展。CVP analysis method is used to analyze the operation status of a private hospital in recent years.Study the relationship between the cost,workload,price and profit of the hospital,analyze the changing trend of the hospital's capital preservation workload,profit area,and loss area,find out the problems existing in the hospital operation process,and provide accurate scientific decisions for the hospital Data information to effectively integrate resources and continuously improve.The CVP analysis method helps hospitals to establish a"high-quality,efficient,and low-consumption"business management model,and to achieve sustainable development of private hospitals.

关 键 词：CVP分析法 民营医院 经营管理 

分 类 号：R7[医药卫生—临床医学]