“保本分析”就是根据历史资料结合新的情况,研究收入、成本和利润之间的关系,从而预测利润的一种方法,是管理会计中规划企业经济活动的重要方法.医院预测收支余储采用这种方法是比较科学和方便的.当然,社会主义的医院同企业不一样,但是,如果加强管理,使收入略大于耗费(不包括基建、大修理、大型设备和器械购置),就可以采用“保本分析”的方法,找出业务收入和支出中一定的数量关系,预测收支余储.(一)计算收支平衡需达到的业务收入.可先求业务收入超过变动开支的金额,求出边际贡献和边际贡献率,举例如下:某医院本年度核定预算补助82,000元,本年度固定开支158,800元(人员经费126,000元,公用经费32,800元),上年决算业务收入(也可用几年的平均数)350,000元,上年决算变动开支(或几年平均的业务费)238,000元.根据上列数据可以看出: “Preservation analysis” is a method of predicting profits based on historical data combined with new circumstances, studying the relationship between income, costs, and profits. It is an important method for planning corporate economic activities in management accounting. It is more scientific and more convenient for Yu Chuan to adopt this method. Of course, socialist hospitals are not the same as enterprises, but if they are strengthened, their income will be slightly greater than the cost (excluding infrastructure, major repairs, and purchase of large-scale equipment and equipment). It is possible to use the “maintenance analysis” method to identify certain quantitative relationships between business income and expenditure, and to forecast the balance of revenues and expenditures. (I) Calculate the business income required to balance revenues and expenditures. You can first demand that business income exceeds changes. The amount of expenditure is calculated as marginal contribution and marginal contribution rate, for example: a hospital’s approved budget for the current year is 82,000 yuan, fixed expenditure for the current year is 158,800 yuan (personnel expenditure is 126,000 yuan, public expenditure is 32,800 yuan), and revenue from the final year’s finalization business is also available. The average for a few years) is 350,000 yuan, and the change in expenditure for the previous year (or the average operating cost for a few years) is 238,000 yuan. Based on the above data, we can see that: