Ellwein L B, Thulasiraj R D, Boulter A R, Dhittal S P
National Eye Institute, Bethesda, MD 20892-2510, USA.
Bull World Health Organ. 1998;76(5):459-67.
The financial viability of programme services and product offerings requires that revenue exceeds expenses. Revenue includes payments for services and products as well as donor cash and in-kind contributions. Expenses reflect consumption of purchased or contributed time and materials and utilization (depreciation) of physical plant facilities and equipment. Standard financial reports contain this revenue and expense information, complemented when necessary by valuation and accounting of in-kind contributions. Since financial statements are prepared using consistent and accepted accounting practices, year-to-year and organization-to-organization comparisons can be made. The use of such financial information is illustrated in this article by determining the unit cost of cataract surgery in two hospitals in Nepal. The proportion of unit cost attributed to personnel, medical supplies, administrative materials, and depreciation varied significantly by institution. These variations are accounted for by examining differences in operational structure and capacity utilization.
项目服务和产品供应的财务可行性要求收入超过支出。收入包括服务和产品的付款以及捐赠者的现金和实物捐赠。支出反映了购买或捐赠的时间和材料的消耗以及物理厂房设施和设备的使用（折旧）。标准财务报告包含这些收入和支出信息，并在必要时通过实物捐赠的估值和会计进行补充。由于财务报表是按照一致且公认的会计惯例编制的，因此可以进行逐年和组织间的比较。本文通过确定尼泊尔两家医院白内障手术的单位成本来说明此类财务信息的使用。单位成本中归因于人员、医疗用品、行政材料和折旧的比例因机构而异。通过检查运营结构和产能利用率的差异来解释这些变化。
