应用全增量因素分析法分析医院业务收入

Analysis of hospital business income by applying completely incremental factor analysis

目的：通过对医院业务收入的分析，掌握各种影响医院业务收入的因素，以及其影响程度，以加强医院管理，更好地评价医院的社会效益和经济效益。方法利用全增量因素分析法对某医院的业务收入变动因素进行分析。结果门诊医疗收入及住院药品收入的增长在影响医院业务收入的增长中占主要作用，门诊人次及出院人次对影响医院业务收入的贡献较大并有待提高。结论全增量因素分析法的相对变动和绝对变动分析结果完全一致，能确切描述影响业务收入的主要因素，具有较高应用价值。

Objective To master all kinds of factors that influence the hospital business income and its influence de-gree, as well as its impact in order to strengthen hospital management and better social benefit and economic benefit evaluation of the hospital. Methods Factor analysis using whole increment of a hospital＇s operating income variables were analyzed. Results The growth of Outpatient care income and hospitalization medicine income played major roles in affecting the growth of the hospi-tal business income. The amount of outpatients and inpatients made more contribution to the hospitals＇ income, and the propor-tion should be increased. Conclusion The outcome of analysis of the relative and absolute changes drown by the methods are exactly the same, which can describe the factors affecting the incomes precisely. And therefore the methods of completely incre-mental factor analysis are of great value to be developed.