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目的:在现有的医院医疗服务收费价格下探讨分析医院医药分家、药品零加成后,分析公立医院的生存发展问题,为管理层决策补偿医院正常运营提供的参考。方法:收集成本相关资料,将医院的运作成本根据成本习性分别归类为变动成本与固定成本,运用本量利方法分析。结果:根据本-量-利的分析方法 (利润=收入-(变动成本+固定成本)列出等式:总收入祢补变动成本后剩下11765万元,再用这余额去祢补固定成本后的余额是-658万元,为负数。结论:门诊药品零加成出售,按照本量利核算模型分析最后结果,医院是生存不了的,更谈不上发展了。为了补偿医院药品零加成销售的结构性亏损,可以考虑一个一定比例的综合补偿组合,以提高能体现医生与护理价值的技术性的医疗服务单价为主,以财政补偿、减低医疗成本、内部消化成本支出为辅的补偿机制。
OBJECTIVE: To analyze and analyze the existence and development of public hospitals under the existing hospital medical service charges, and to provide a reference for management to make decision to compensate for the normal operation of hospitals. Methods: The cost-related data were collected, and the operating costs of hospitals were classified as variable costs and fixed costs according to the cost habits respectively, and the costs and benefits were analyzed. Results: According to the method of volume-benefit analysis (profit = revenue - (variable cost + fixed cost), the equation is listed as follows: Total revenue is 117.65 million yuan after replacement cost is removed. After the balance is -6580000 yuan, a negative number.Conclusion: Out-patient drugs zero addition sale, according to the volume profit accounting model analysis of the final results, the hospital is not surviving, let alone the development.In order to compensate for the hospital drug zero plus Into a structural loss of sales, you can consider a certain percentage of the comprehensive compensation portfolio to enhance the price of technical services that reflect the value of doctors and nursing-oriented unit price, with financial compensation, reduce medical costs, internal costs of digestion and supplements, supplemented by compensation mechanism.