Owens R G, Neubecker J S
Radiol Manage. 1992 Winter;14(1):33-9.
This paper presents an evaluation of alternative methods for a hospital to establish stress thallium cardiac imaging services at a group of physicians' office. Volume-cost-profit analysis, break-even analysis and capital budgeting techniques were used to determine the most feasible method from a financial perspective without sacrificing quality of services. The main focus of this evaluation centers upon three alternative methods of procuring an imaging camera: (1) purchasing a new camera, (2) purchasing used equipment, or (3) leasing a new camera. Budgeted income statements were constructed using relevant revenue and cost information for each alternative. The payback period, net present value and the internal rate of return for each method of procuring a camera was computed. In addition, the break-even point was also determined for each alternative. After the analysis was completed, it was concluded that the method of choice, without sacrificing quality of service delivery, was that of purchasing a used camera.
本文介绍了一家医院在一组医生办公室建立应激铊心肌显像服务的替代方法评估。采用量本利分析、盈亏平衡分析和资本预算技术，从财务角度确定最可行的方法，同时不牺牲服务质量。该评估的主要重点集中在获取成像相机的三种替代方法上：（1）购买新相机；（2）购买二手设备；或（3）租赁新相机。使用每种替代方案的相关收入和成本信息构建预算损益表。计算了每种获取相机方法的回收期、净现值和内部收益率。此外，还确定了每种替代方案的盈亏平衡点。分析完成后得出结论，在不牺牲服务质量的情况下，首选方法是购买二手相机。
