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目的:了解3家三级甲等医院经营状况。方法:通过收集该3家医院2年来的相关数据,采用对比分析法了解该3家医院的经营状况。结果:A医院盈利能力最强,其净资产收益率最高;C医院资产周转率最高;B医院固定资产配置水平最高;A医院病床使用率最高;A医院每门诊人次收费水平最高;C医院住院收费水平最高。结论:A医院需相应提高职工福利水平,降低门诊、住院收费水平;B医院应严格限制固定资产投资,提高资产使用效率;C医院应加强应收医疗款催收,缩短平均住院时间。
Objective: To understand the operation status of three tertiary level hospitals. Methods: By collecting the relevant data of the three hospitals for two years, the comparative analysis method was used to understand the operating conditions of the three hospitals. The results: A hospital most profitable, its highest ROE; C Hospital highest turnover; B hospital fixed asset allocation highest level; A hospital bed occupancy rate is highest; A hospital outpatient charges per the highest level; C hospital The highest charge level. Conclusion: A hospital needs a corresponding increase in the welfare of workers, reduce outpatient, inpatient level of charges; B hospital should be strictly limited investment in fixed assets, more efficient use of assets; C hospitals should strengthen the collection of accounts of medical funds, shorten the average length of stay.