医疗设备投资决策的可行性分析

Feasibility analysis the medical equipment investment

目的对医疗设备投资决策进行可行性分析,杜绝资产重置、闲置,为医院政策决策提供依据,充分行使管理职能。方法对我院非盈利性医疗设备(内窥镜灭菌设备)进行资产净值率和已提折旧率分析,对盈利性医疗设备(眼科超乳设备和电子胃肠镜)分别进行静态评价法和动态投资回收期评价。结果我院内窥镜灭菌机资产净值率为37.5%,已低于我院固定资产净值率参考指标40%,单台设备基本满负荷运转,应及时开展内窥镜灭菌机的更新采购工作。眼科超乳设备净现值为-199793.72(<0),说明采购行为不可行。电子胃肠镜净现值为188749.91(>0),说明采购行为可行。结论医院在投资采购医疗设备前应对盈利性和非盈利性医疗设备分别进行量化分析,保证医院医疗设备投资决策的正确性。

Objective To feasibility analysis medical equipment investment, prevent asset replacement, idle, provide a basis decisions for the hospital, full use of management functions. Methods For non-profit medical equipment （ endoscope sterili- zation equipment） analysis the rate of net asset and depreciation rate has been. For profit medical equipment （ophthalmology phac- oemulsification equipment and electronic gastroscopy） were static evaluation and dynamic payback evaluation. Results In our hospital endoscopy sterilizer net asset value was 37.5% , was lower than the reference rate of net fixed assets in our hospital 40%, the single piece of equipment running at nearly full capacity, it is timely to carry out endoscopic sterilization machine procurement update . Net present value for the ophthalmology phacoemulsification equipment were - 199793. 72 （ 〈 0）, so procurement actions is not feasible. E-gastroscopy NPV were 188,749.91 （ 〉 0）, so procurement actions is feasible. Conclusion It is necessary to carry out feasibility analysis for profit medical equipment and non-profit medical equipment separately before procurement, to en- sure the correctness of the decision-making.