建立医院级成本性态模型的研究

Establishment hospital level cost character model

医院级成本性态模型是以医院整体作为成本对象,研究其总成本与成本动因之间的数量关系和变化规律,可用于医院短期生产经营的预测决策。该文用统计学方法,研究建立某医院的医院级成本性态模型及其在生产经营中的运用。结合实例,全面讨论了建立成本性态模型时应注意的成本影响因素、数据收集问题和模型应用问题。

Hospital cost structure (fixed cost and variable cost) plays important roles in short-run decision-making. In this paper, with the purpose of separating fixed cost and variable cost at a hospital level, an empirical research was taken to build a hospital cost character model. The issues about the model application, the cost affecting factors and data collection and are also discussed.