目的通过对x科室的成本核算数据的加工和利用,找出亏损科室的症结所在,为科室经营管理及发展方向提供针对性建议,也为其他科室分析提供效仿作用。方法以x医院x科室门诊、病房为例,对收入、成本、工作量等数据进行加工和利用,进行本量利分析。结果取消药品加成,门诊收益出现亏损,住院亏损严重,科室运营有待改善。结论从收益的可行性规划看,加强变动成本管理,减少药品比例,提高固定资产使用率,缩短平均住院日,加快病床周转,合理调配人力资源,开展新的诊疗项目等,可以改善医院科室运营状况。 OBJECTIVE Through the processing and utilization of x-departmental costing data, we can find out the crux of the loss department, provide pertinent suggestions for departmental operation and management and development direction, and also provide the follow-up analysis for other departments. Methods x department x department clinic, ward as an example, the income, cost, workload and other data processing and utilization, the amount of profit analysis. As a result, drug additions were canceled and out-of-pocket profits were at a loss. Hospitalization losses were serious and department operations were to be improved. Conclusions From the perspective of feasibility planning for revenue, strengthening management of variable costs, reducing the proportion of pharmaceutical products, increasing the utilization rate of fixed assets, shortening the average length of stay, speeding up the turnover of beds, rationally allocating human resources and launching new medical treatment projects can improve the management of hospital departments situation.