Sadock J, Tolman E D
Associated Resource Management Services, LLC, Bountiful, UT, USA.
J Healthc Resour Manag. 1997 Oct;15(8):16-21.
In today's integrated healthcare environment, one component of financial management remains antiquated in many facilities--the budgeting process for capital equipment. Many institutions budget for capital equipment based upon individual departmental wish lists and hopeful dreams. These highly inefficient practices are being replaced with automated systems that create departmental data exchanges, utilization analyses, life-cycle cost justifications and enterprise-wide budget roll-ups. This article shows how automated capital budgeting systems help reduce capital spending by identifying utilization trends, providing for demand matching, and maintaining cost control data which enable the financial manager or asset steward to analyze and justify appropriate acquisitions.
在当今综合医疗环境中，财务管理的一个组成部分在许多机构中仍很陈旧——资本设备的预算编制过程。许多机构根据各部门的愿望清单和美好梦想来编制资本设备预算。这些效率极低的做法正被自动化系统所取代，这些系统可实现部门间数据交换、使用分析、生命周期成本核算以及全企业范围的预算汇总。本文展示了自动化资本预算系统如何通过识别使用趋势、实现需求匹配以及维护成本控制数据来帮助减少资本支出，从而使财务经理或资产管理者能够分析并论证适当的采购行为。
