医院提供饮食业务的经济效益评价

• 作 者: 一条胜夫 车春逢
• 出 处: 国外医学(医院管理分册)
• 发表日期: 1987年03期
• 关键词: 经济效益评价 医院业务 盈亏平衡 生产率 支出费用 私立医院 原材料费 医院外部 医院管理 建设时间

按部门评价医院业务医院的业务分别在几个部门。以各自特有的业务为中心组成这些部门。医院的经营效率是,这些部门各自效率的综合结果,当然有亏损部门,也有盈余部门。由于地区、经营形式、机能、规模等不同而出现不同的盈亏。医院的营养部与其他(无明显盈利或亏损的部门)相比,是容易核算盈亏平衡的部门。

Evaluating hospital business by department The business of the hospital is in several departments. These departments are composed of their own unique businesses. The operating efficiency of the hospital is the combined result of the respective efficiencies of these departments. Of course, there are loss-making departments and surplus departments. Due to different regions, business forms, functions, and scales, different profit and loss will occur. The hospital’s nutrition department is a department that easily accounts for break-even compared with other departments (those with no obvious profit or loss).