Thibadoux G M, Scheidt M, Jeffords R
School of Business, University of Tennessee, Chattanooga 37402, USA.
Med Group Manage J. 1997 Sep-Oct;44(5):95-100.
Physician practice costs can be categorized as either fixed (salaries, rent) or variable (office supplies, medical supplies, some labor costs). An optimal mix of these fixed ratio will change with fluctuations in patient volume and can be dramatically different in a capitated vs. a fee-for-service environment. The authors discuss techniques for calculating a practice's fixed and variable costs, the effect of volume changes on cost structures and ways to minimize negative financial consequences of declining patient loads.
医生的执业成本可分为固定成本（薪资、租金）或可变成本（办公用品、医疗用品、部分劳动力成本）。这些固定比例的最优组合会随着患者数量的波动而变化，在按人头付费与按服务收费的环境中可能会有显著差异。作者讨论了计算诊所固定成本和可变成本的方法、工作量变化对成本结构的影响，以及将患者数量下降带来的负面财务后果降至最低的方法。
