[1]魏妍炘.医院消毒供应室外包决策分析[J].卫生经济研究,2018,(08):64-66.
　WEI Yan-xin.Decision Analysis of the Outsourcing of Hospital Disinfection Supply room[J].Journal Press of Health Economics Research,2018,(08):64-66.
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医院消毒供应室外包决策分析
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
期数:
2018年08期
页码:
64-66
栏目:
医院管理
出版日期:
2018-08-01

文章信息/Info

Title:
Decision Analysis of the Outsourcing of Hospital Disinfection Supply room
作者:
魏妍炘1
1.温州医科大学附属第一医院,浙江 温州 325000
Author(s):
WEI Yan-xin
The First Affiliated Hospital of Wenzhou Medical University, Wenzhou Zhejiang 325000，China
关键词:
医院消毒供应室; 外包; 运行成本法; 场地机会成本
Keywords:
Hospital disinfection supply room;  Outsourcing;  operating cost method;  Site opportunity cost
分类号:
R197.322
文献标志码:
A
摘要:
近年来医院后勤业务外包发展迅速，全面准确的成本分析有助于有效控制外包成本，为医院是否外包以及确定外包价格提供决策参考。本文通过分析某三级甲等医院消毒供应室运行成本，基于全成本角度构建了外包和改扩建方案的定量决策模型，具体讨论了各种场地机会成本下的医院外包策略。
Abstract:
n recent years, the outsourcing of hospital logistics business has developed rapidly. Comprehensive and accurate cost analysis can help to effectively control the cost of outsourcing, and provide decision basis for the hospital to decide whether to choose outsourcing and to determine the outsourcing price. This paper analyzes the operation cost of the disinfection supply room of a third-grade hospital, and builds a quantitative decision-making model for outsourcing and reconstruction projects based on the full cost perspective. The hospital outsourcing strategy under different opportunity cost is discussed in details.

参考文献/References:

[1] 财政部会计资格评价中心高级会计实务[M].北京:经济科学出版社,2015.
[2] 陈丽娟,沈建英,张抒怡,等.单件计价式成本核算在区域化消毒供应中心的应用[J].江苏卫生事业管理,2015(3): 132-134.
[3] 詹颐.机会成本在企业决策和业绩评价中的运用[J].财会月刊,2003(6A):16-17.

相似文献/References:

[1]余 平,祝芳芳戴智敏.公立医院后勤外包风险控制策略研究——从医院内部审计的角度[J].卫生经济研究,2021,38(9):77.
　YU Ping,ZHU Fang-fang,DAI Zhi-min.Research on Risk Control Strategy of Logistics Outsourcing in Public Hospitals——From the Perspective of Hospital Internal Audit[J].Journal Press of Health Economics Research,2021,38(08):77.

更新日期/Last Update: 2018-07-30