摘要
文章以某医院2001-2005年财务报表数据为资料来源,通过对医院成本的性态分析,测算边际贡献率,据以计算医院保本点或保利点的业务收入,建立医院本量利分析的简易模型。
The authors regard hospital financial report data as the data source, deliver the analysis of the cost property of the hospital, measure the marginal rate of contribution, caculate the business income of guaranteing capital and profit of the hospital, set up the simple model of Cost-Volume-Profit analysis of hospital.
出处
《中国农村卫生事业管理》
2006年第10期38-40,共3页
Chinese Rural Health Service Administration
关键词
本量利分析
变动成本
边际贡献率
保本点
Cost-Volume- Profit analysis
Variable Cost
Marginal Rate of contribution
Breakeven
