成本效益分析在大型医疗设备管理中的应用

The application of cost-benefit analysis on the management of large medical equipment

目的:运用成本-效益分析对大型医疗设备全寿命周期的投资决策、运行使用和更新决策三个阶段的成本效益进行预测、分析及评价,以达到医院合理配置医疗检查资源的目的。方法:运用盈亏临界点分析、差量分析、年投资收益率法以及每百元固定资产业务收入分析法,结合医院的凝血检测流水线、高端B超机、PET-CT等实际案例,对大型医疗设备寿命周期的不同阶段进行成本效益分析。结果:投资决策阶段,计算凝血检测流水线的保本工作量(11 317人次),预计工作量低于保本工作量,不建议购置;设备运行使用阶段,计算B超机运行期间年投资收益率(12.5%)取得了较好收益;设备更新阶段,计算新设备每百元固定资产业务收入(242元)高于旧设备。结论:将成本效益分析方法应用于大型医疗设备的全寿命周期,并建立相应的设备效率评价体系,可为医院实现社会效益和成本收益的统一发挥重要作用。

Objective To forecast, analyze and evaluate the cost-benefit of large medical equipment in the three stages of whole life cycle included of investment decision-making stage, operation and use stage and update decision-making stage so as to achieve the aim that reasonably allocated diagnosis device resource. Methods： The breakeven point analysis, residual quantity analysis, method of return on investment per year and business income analysis of fixed assets per hundred RMB were applied to combined with cruor assembly line, high-end B-mode ultrasound scanner, PET-CT and other actual cases, and then the cost-benefit analysis of different stages in the whole life circle of large medical equipment was researched based on above data. Results： In the investment decision-making stage, the calculation shows that the break-even workload of testing cruor assembly line was 11317 person time, and the purchase wouldn＇t be suggested if projected workload was less than break-even workload. In the operation and use stage, the rate of return on investment per year in the operation period of computer B-mode ultrasound （12.5%） achieved better earnings. In the equipment replacement stage, the business income （242RMB） of fixed asset per hundred RMB of new equipment was higher than that of old equipment. Conclusion： The application of cost-benefit analysis in the whole life circle of large medical equipment and the establishment of efficiency evaluation system of corresponding equipment can play important role for realizing the unify of social benefit and cost-benefit of hospital.