Gapenski L C
Healthc Financ Manage. 1989 Nov;43(11):48, 52-4, 58.
Breakeven analysis gives healthcare financial managers a tool for weighing the potential profitability of adding a new service. The method estimates profit or loss at various usage levels, showing at what level costs and profits meet. The analysis also lends itself to evaluating alternate courses of action, which may be compared to determine the best route to follow under various expansion proposals.
盈亏平衡分析为医疗保健财务经理提供了一种工具，用于权衡增加一项新服务的潜在盈利能力。该方法估计不同使用水平下的利润或亏损，显示成本和利润在何种水平上达到平衡。该分析还有助于评估替代行动方案，这些方案可进行比较，以确定在各种扩张提议下应遵循的最佳途径。
