全成本核算下医疗设备成本效益分析

Cost-effectiveness analysis of medical equipments under total cost accounting

为了对全成本核算下医疗设备成本效益进行分析,探索科学管理医疗设备的方法,文章对设备进行经济运行分析、投资报酬率分析及本量利分析和敏感性分析,认为医疗设备成本效益分析能科学指导医院设备合理投资,对设备进行有效管理,可提高设备运行效益。

In order to analyze the cost-effectiveness of medical equipment under total cost accounting,and explore the method of scientific management of medical equipment.The paper analyzes the economic operation,investment return rate,cost-volume-profit and sensitivity of the equipment.It is believed that the cost-benefit analysis of medical equipment can scientifically guide the rational investment of hospital equipment,and effectively manage the equipment,and improve the operation efficiency of the equipment.