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目的:了解样本县4所中医院各类中医服务项目的经济效益情况,探讨项目成本、服务量与利润间的相互关系,并提出相应对策。方法:采用本量利分析方法,对4所样本县中医院292项中医项目进行分析。结果:各类医疗服务项目的年实际收入与保本额间存在较大差距;服务量和项目单价与利润变动同向,单位变动成本和固定成本与利润变动反向。结论:建议通过提高收费价格、合理财政补偿、减少固定成本分摊、增加项目服务量等途径提高项目经济效益。
OBJECTIVE: To understand the economic benefits of TCM service projects in 4 Chinese medicine hospitals in sample counties, and to explore the relationship between project costs, service volumes and profits, and to put forward corresponding countermeasures. Methods: Using this volume analysis method, 292 Chinese medicine hospitals in 4 sample counties were analyzed. Results: There was a big gap between the actual annual income and the amount of capital preservation for all kinds of medical service items. The unit price of services and projects changed in the same direction with the change of profits, the unit change cost and fixed cost were opposite to the profit changes. Conclusion: It is suggested to improve the economic benefits of the project by raising the price of charging, reasonable financial compensation, reducing the fixed cost allocation and increasing the project service volume.