本量利分析法在医疗设备彩超中的应用评估

Application of cost-volume-profit analysis in assessment of color Doppler ultrasound

目的了解彩色多普勒超声诊断仪的运行状况。方法试用成本一数量一利润分析法。从成本效益评估对医院彩色多普勒超声诊断仪进行可行性分析。结果2011年彩色多普勒超声诊断仪运行状况良好，服务量是2010年的126．9％，投资回收周期约65个月。结论全成本核算，降低固定成本，保持设备的完好率。

Objective To understand the operational status of color Doppler ultrasound. Methods Cost - volume - profit （ CVP ） analysis was used. Feasibility analysis was conducted on color Doppler ultrasound by cost-benefit assessment. Results In 2011, color Doppler ultrasound was running in good condition. The service volume was 1.269 times more than that in 2010, and the investment recovery period was about 65 months. Conclusions Assessment on medical equipment should be based on total prime costs. Medical equipment should be maintained in good condition in order to reduce fixed costs.