项目经济评价方法在大型医疗设备投资决策中的应用优化

Optimization of the application of project economic evaluation method in investment decision-making of large medical equipment

目的:基于项目经济评价方法,优化固定资产投资决策,探讨其在医院大型医疗设备投资决策中的应用。方法:运用贴现分析和非贴现分析联合评价,引入盈亏平衡分析和敏感性分析等不确定分析,对单一投资方案的影响因素及各因素的敏感系数进行计算和评价,对比借款购置设备与租赁设备及多方案比较与选择;分析项目全生命周期的投资回收期、投资收益率、影响因素及影响程度等关键数据,提高医院投资水平。结果:项目经济评价方法优于传统的固定资产投资决策方法,可有效解决项目方案不确定性的影响及判断,提高医院固定资产决策方法的科学性和有效性。运用项目经济评价方法测算单一投资方案购置X射线计算机断层扫描(CT)设备,预测的投资回收期为5.4年,投资利润率为8.65%,安全边际率为49.5%,处于很安全范围;对比借款购置设备与租赁设备,租赁设备方案每年可节约资金15.77万元,可保证投资方案整体目标的实现。结论:项目经济评价方法的联合应用是优化医院固定资产决策的有效方法,可提高医院投资决策水平,促进大型医疗设备投资的正确决策。

Objective:To optimize the investment decision-making of fixed assets on the basis of project economic evaluation method so as to explore its application in the investment decision-making of large medical equipment in hospital.Methods:Using the joint evaluation that included discount analysis and non-discount analysis,and introducing uncertain analysis such as break-even analysis and sensitive analysis to calculate and evaluate the influencing factors of single investment scheme and the sensitive coefficient of each factor.Compared the selection of purchasing equipment by borrowing money,and that of leasing equipment and that of using multiple schemes.And analyzed series of key data included pay-back period,rate of return on investment,influence factor and influence degree in full life cycle of project so as to enhance investment level of hospital.Results:The economic evaluation method of project was superior to the traditional fixed assets investment decision-making method,and it could effectively solve the influence and judgment of the uncertainty of project plan,and improve the scientificity and effectiveness of fixed assets decision-making method of hospital.In measuring and calculating single investment plan about purchasing computed tomography(CT)by using project economic evaluation method,the pay-back period of prediction was 5.4 years,and profit ratio of investment was 8.65%,and margin of safety ratio was 49.5%which was in safe range.The comparative results of purchasing equipment by borrowing money and by leasing equipment indicated that the scheme of leasing equipment could save 157,700 CNY in each year,and it could ensure the realization of overall objective of investment plan.Conclusion:The joint application of project economic evaluation method is an effective method to optimize the decision-making of fixed assets of hospital,and it can improve the decision-making level of investment of hospital and promote the correct decision-making of investment about large medical equipment.