摘要
目的通过全成本核算下医疗设备成本效益分析探索,找到加强医疗设备管理的方法。方法投资回收期法和本量利分析法。结果投资回收期法侧重于投资前的简明论证,本量利分析法侧重于使用中的指导管理。结论医疗设备成本效益分析能切实指导科学投资,有效地管理设备,提高设备运行效益。
Objective To find out a method of improving medical equipments management by exploring the cost-effectiveness of medical equipments under overall cost accounting. Methods Payback period method and cost-volume-profit analysis. Result Payback period method pays much attention to the argumentation before investment, while cost-volume-profit analysis focuses on guidance management in operation. Conclusion Cost-effectiveness analysis on medical equipments can guide investment scientifically, manage equipments effectively and improve equipment operation efficiency.
出处
《医院管理论坛》
2014年第8期52-54,共3页
Hospital Management Forum
关键词
全成本核算
医疗设备
投资回收期
本量利分析
Overall cost accounting
Medical equipment
Payback period
Cost-volume-profit analysis
