【摘要】 目的分析医疗机构药材收入对临床科室经营情况的影响。方法运用回顾性分析方法,将工作量效率指标与收支情况结合,分析药材收支项目本、量、利之间的内在关系。结果药材收支结余率低,成本率高,在医疗总收入中占比高,导致临床科室医疗纯收入下降,而且药材收入与临床效率指标关系密切。结论临床科室可借助临床工作量效率指标,加强成本因素调控,改善不合理收入结构,提高经营效能,更好地实现医疗机构的社会效益。更多还原

【Abstract】 Objective To analyze the influence of medicaments and consumables income on the management of clinical departments. Method The retrospective analysis was used and combined efficiency index and income- expenses to analyze inner relationship within cost- volume- profit. Result The income of medicament was with low profits and high cost rate,which caused the decline of the net income of the clinical departments. Income and expenses of medical material had a closely relationship with efficiency index. Conclusions The clinical departments should pay attention to the clinical efficiency index with tightening cost control,ameliorating the income structure,and promoting the management efficiency,to improve the business profits and social benefits.更多还原