一种基于比例分配的医院财务平衡计算简单方法。

A simple method for calculating the financial balance of a hospital, based on proportional dividing.

作者信息

Makie Toshio, Miyazaki Miho, Kobayashi Shinji, Yamanaka Takeharu, Kinukawa Naoko, Hanada Eisuke, Nose Yoshiaki

机构信息

Department of Medical Information Science, Graduate School of Medical Sciences, Kyushu University, Fukuoka, Japan.

出版信息

J Med Syst. 2002 Apr;26(2):105-12. doi: 10.1023/a:1014801808798.

DOI:10.1023/a:1014801808798

PMID:11993567

Abstract

It is necessary to estimate financial status to determine hospital management policy. The costs and revenues (financial balance) of each hospital division are one good index. However, it is difficult to calculate the financial balance for each division, since clinics and central services are intricately involved with each other There are no reports on a pragmatic method for calculating the financial balance. We devised a simple method based on proportional dividing. Consequently, one individual was able to complete the calculation for our hospital, which consists of 1300 beds and 23 clinics, without using the central hospital computer system.

摘要

评估财务状况对于确定医院管理政策很有必要。每个医院科室的成本和收入（财务平衡）是一个很好的指标。然而，由于门诊和中央服务部门相互之间错综复杂地交织在一起，很难计算每个科室的财务平衡。目前尚无关于计算财务平衡的实用方法的报道。我们设计了一种基于比例划分的简单方法。因此，一个人就能完成对我们这家拥有1300张床位和23个门诊科室的医院的计算，而无需使用医院中央计算机系统。