应用增量函数法分析医院业务收入的影响因素

Impact factors of the hospital business revenue by incremental function analysis

目的:探讨影响医院业务收入的因素及其影响的程度和方向,为医院管理决策提供依据。方法:运用增量函数分析法进行分析。结果:报告期与基期相比,门诊收入实际增加了433.57万元,其中,门诊人次增加,使门诊收入增加了482.97万元;门诊人均费用下降,使门诊收入减少了43.17万元;2个因素共同作用,使门诊收入减少6.23万元。住院收入实际增加了2601.47万元,其中,出院人次增加,使住院收入增加了2498.83万元;出院者平均住院天数增加,使住院收入增加了368.28万元;出院者人均日费用下降,使住院收入减少了274.80万元;3个因素共同作用,使住院收入增加9.16万元。结论:影响医院业务收入增加的根本原因是门诊、住院工作量的增加。

Objective： To provide a basis for the hospital management and decision making by investigating the impact factors of hospital revenue and the extent and direction. Methods： We used the incremental function method for analysis. Results： During the reporting period compared with the base period, the actual out-patient revenue had increased by 4.335 7 million Yuan RMB, of which outpatient visits increase so that out-patient revenue increased by 4.829 7 million Yuan RMB; outpatient costs per capita declined and patient revenue decreased by 0.431 7 million Yuan RMB; 2 factors made the out-patient revenue decrease by 62 300 Yuan RMB. An actual increase of hospital revenue was 26.014 7 million Yuan RMB, of which the inpatient revenue for discharges increased by 24.988 3 million Yuan RMB; The averagenumber of days, length of stay, for those discharged increased, and the hospital revenue increased by 3.682 8 million Yuan RMB; the lower fees per day for those discharged made a reduction of hospital revenue by 2.748 0 million Yuan RMB; 3 factors made hospital revenue increase by 91 600 Yuan RMB. Conclusion： The impact factors of hospital operating revenue is the fundamental reason for the increase in outpatient and inaptient orkload.