| 摘要: |
| 目的：分析广西壮族自治区妇幼保健机构医疗盈余影响因素的敏感性，为广西全区妇幼保健机构的运营管理提供参考。方法：以广西 2021年公立医院年度决算数据为依据，运用基于本量利分析的利润敏感性分析法，当影响因素变动时，测算各因素的敏感系数；当要求收支平衡、医疗盈余为0时，测算各因素应升降的幅度。结果：固定成本最具敏感性，门诊收入的敏感性大于住院收入的敏感性，最不敏感的因素是变动成本。结论：掌握现代分析方法，利用分析结果优化卫生资源配置，有利于助推妇幼保健院高质量运营管理。 |
| 关键词: 妇幼保健院 医疗盈余 影响因素 敏感性分析 广西 |
| DOI： |
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| 基金项目:广西会计人才小高地项目(20220024) |
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| Sensitivity Analysis of Influencing Factors of Medical Surplus in Maternal and Child Health Hospital of Guangxi |
| Wen Fangqing |
| (Guilin Maternal and Child Health Care Hospital (Guilin Women and Children's Hospital), Guilin, 541000 , China) |
| Abstract: |
| Objective: To analyze the sensitivity of influencing factors of medical surplus in maternal and child health care hospitals in Guangxi, and to provide references for operation and management of maternal and child health care institutions in Guangxi. Methods: Based on the final account data of Guangxi in 2021, the profit sensitivity analysis method based on volume cost and profit analysis was used to calculate the sensitivity coefficient of each factor when the influencing factors changed. When the balance of income and expenditure and medical surplus are required to be 0 , the amplitude of the rise and fall of each factor was measured. Results: Fixed cost was the most sensitive, outpatient revenue was more sensitive than inpatient revenue, and variable cost was the least sensitive factor. Conclusion: Master the modern analysis method, use the analysis results to optimize the allocation of resources, boost the high-quality operation and management of maternal and child health care hospital. |
| Key words: maternal and child health hospital medical surplus influencing factor sensitivity study Guangxi |
