医院成本制度与成本管理 马作镪.ppt

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * 页眉 * * * * * * * * * * * * * * * * * * * * * * * * * * 页眉 * * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * * 页眉 * 页眉 * * * * * * * * 页眉 * * * * * * * * 策略管理模型(医疗之杜邦图及方程式) 为比率分析的结合。 由杜邦公司的经理首先发展这种方法。 明确显示投资报酬、资产周转率、利润边际与财务杠杆的关系。 在图上方由各种不同的费用，得到加总的总成本，销货减成本得净利。净利再除以销货得利润边际。 如利润边际很低或有下滑趋势，则需检视各个费用项目是否偏高。 杜邦方程式 Return on equity (ROE) -1.2% Total margin -0.5% Current debt ratio 1.1 Total asset turnover 0.94 Other noncurrent asset turnover 2.5% Fixed asset turnover 2.3% Current asset turnover 4.3 Operating margin 0.3% Non-operating gain ratio 2.7% Inventory turnover 99.3 Days in accounts receivable 28.9 Day’s cash- on-hand 21.8 Revenues 174,998 Long-term debt ratio 0.71 Operating income -497 Expenses 170,816 Revenues 174,998 Equity financing ration 0.41 Replacement visibility 0.56 Cash=$9,692 A/R=$12,753 Inventory=$1,763 Funded depreciation =$50,835 － Level 2 ÷ + × × Level 1 Operating income Operating revenues 174,998 Operating expenses 170,816 Inpatient revenue 112,022 Outpatient revenue 27,101 Other revenue 35,875 Inpatient expenses 111,378 Outpatient expenses 26,944 Other expenses 32,494 No. of discharges 15,262 Cost per discharge 6,291 No. of visits 97,376 Price per visits 289 No. of discharges 15,262 Price per discharge 6,327 No. of visits 97,376 Cost per visit 287 Discharges per bed 36.6 Level 3 Level 3 Level 2 × × × × + + + + － = Level 3 Cost per discharge 6,291 Cost per visit 287 Length of stay 4.81 Service intensity Efficiency Resource prices Service intensity Efficiency Resource prices Patient days Discharge Service Patient days Resources used Services Resource price-per-unit Service Visits Resources used Services Resource price-per-unit Salary per FTE=$34,697 ÷ ÷ ÷ ÷ ÷ × × × × × * * * * * * * * * * * * 页眉 * * 页眉 * * 页眉 * * * 页眉 * 页眉 * 页眉 * 页眉 * 页眉 * * * * 页眉 * * * * * * * 服务量比较分析-上下兩期 收入结构比较 自费收入结构分析 自费收入结构分析－医療与非医療 服务量比较分析-去年同期 损益检讨 检视成本的结构有无異常 用人成本： 人力成本受