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医院成本决策的内容和掌握资料的不同而各异,但基本上分为定量分析和定性分析法两类。1 定量分析法(亦称数量分析法) 这类方法的核心是运用现代数学方法,把决策涉及的变量与决策目标之间的关系,用数学公式反映出来,即建立数学模型。后通过求解,得出答案。1.1 差量分析法 会计人员在充分了解许多不同备选方案而产生的预期收入与预期成本之间的差异的基础上,从中选出最佳方案的方法叫做差量分析法。
The content of the hospital’s cost decision-making differs from the mastery of the data, but it is basically divided into two categories: quantitative analysis and qualitative analysis. 1 Quantitative analysis method (also known as quantitative analysis method) The core of this type of method is the use of modern mathematical methods. The relationship between the variables involved in the decision and the decision goal is reflected by mathematical formulas, ie, a mathematical model is established. After solving it, you get the answer. 1.1 Differential Analysis Method Based on the difference between expected revenue and expected cost resulting from the full understanding of many different options, the method for selecting the best plan from the accountant is called differential analysis.