论文部分内容阅读
盈亏平衡分析方法是一种实用性较强的财务管理方法,该方法主要通过管理会计中成本、业务量及利润三者之间的关系分析与变动成本计量来进行财务定量分析。财务管理实践证明,盈亏平衡分析应用于医院财务管理工作中可以进一步提升医院经营活动的规划科学性与可控性,应用价值极高。本文着重总结分析了盈亏平衡分析法于医院财务管理工作中的应用现状与影响价值。
The breakeven analysis method is a practical financial management method. The method mainly conducts the financial quantitative analysis through the relational analysis and the variable cost measurement among the three aspects of the cost, the business volume and the profit in the management accounting. Financial management practice has proved that the application of breakeven analysis in hospital financial management can further enhance the scientific and controllability of the planning of hospital operating activities and has high application value. This article focuses on the analysis of the application of the breakeven analysis method in hospital financial management status and impact value.