单参数设备折旧模型变化对医疗设备成本效益的影响

The impact of single-parameter equipment depreciation model changes on medical equipment cost-effectiveness

目的探究单参数设备折旧模型变化对医疗设备成本效益的影响。方法利用HIS系统提取超声、检验、监护等设备收入及支出数据,采用单参数设备折旧模型结合PDCA循环和全生命周期成本理论对设备投资率计提,分析设备成本效益。结果不同设备使用期间的成本效益率存在差异,PDCA循环和全生命周期理论应用提高了成本效益。结论选择合适的单参数设备折旧模型对优化卫生资源配置意义重大,对医疗机构成本控制和科学决策有引导作用。

Objective To explore the impact of single-parameter equipment depreciation model changes on the costeffectiveness of medical equipment.Methods The HIS system was used to extract the income and expenditure data of equipment such as ultrasound,inspection,and monitoring.The single-parameter equipment depreciation model was combined with the PDCA cycle and full life cycle cost theory to calculate the equipment investment rate and analyze the equipment cost-effectiveness.Results There are differences in the cost-effectiveness rate of different equipment during use.The PDCA cycle and the application of the full life cycle theory have improved cost-effectiveness.Conclusion Choosing the appropriate single-parameter equipment depreciation model is of great significance for optimizing the allocation of health resources and guiding the cost control and scientific decision-making of medical institutions.