XX医院2018年成本分析报告

1、XX县人民医院2018年度成本分析报告为了加强我院成本控制，降低运行成本，实现成本最优化，现按照医院财务制度、XX县人民医院成本管理制度相关要求，对我院2018年度成本状况进行分析。本分析报告以医院财务制度对医疗成本划分为人员经费、卫生材料费、药品费、固定资产折旧费、无形资产摊销、提取医疗风险基金、其他费用共七类，把各种成本按照管理费用、医疗辅助类成本、医疗技术类成本、临床服务类成本逐级分摊到各临床科室，最后形成临床科室全成本为依据，并在2018年度临床科室全成本构成分析表的基础上进一步深入分析，得由可供院领导参考的对于经营管理决策有价值的结论。一、各项成本的构成结构分析2018年度我院共发生

2、医疗成本51085988.15元，其中：管理费用6036340.95元，医疗辅助成本1009482.39元，医疗技术成本7756806.5元，临床服务成本36175928.31元。各项成本占医疗成本比例为：管理费用11.82%,医疗辅助成本2%,医疗技术成本15.18%，临床服务成本70.8%,临床服务类成本占重要比例。各项成本按三级分摊法把各项成本分摊但各临床科室后，各科室各项成本构成情况如下表：项目/科室内一科外一科外二科外三科妇产科五官科急诊科针灸科合计人员经费1670968.741128675.84991928.91658556.141717591.28391301.81239774.

3、1949017.38703990.95卫生材料费235427.29134748.071782895.5961385.28365425.5504695.69170221.8224254233096.62药品6300643.3112316.3089080.3065721.1988094.1177184.3704442.6977.21815172费55862546217758.66固定资产折旧121950.4753116.9551112.13433871.5451235.878203.4361729.430875567.54无形资产摊销000000000提取医疗风险基金000000000其他费用14

4、6060.752214.91162072.0811354793710.4335183.752732.17678.4548100.54合8475050.4481072.5977233.6332936.4216057.2186569.5228900.5909836985875计7563488223236.5.84各临床科室各项成本构成比例如下表所示:2018年度临床科室全成本构成比例表项目/科室内一科外一科外二科外三科妇产科五官科诊科针灸科合计人员经费4.52%3.05%2.68%4.48%4.64%1.06%3.35%0.13%23.53%卫生材料费0.64%0.36%4.82%2.60%0.9

5、9%1.36%0.46%0.01%11.45%药品费17.04%8.41%8.35%8.29%5.38%3.18%10.02%0.02%58.98%固定资产折旧0.33%0.14%0.14%1.17%0.14%0.21%0.17%0.00%2.37%无形资产摊销0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%提取医疗风险基金0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%其他费0.39%0.14%0.44%0.31%0.25%0.100.14%0.001.48%用%合计22.91%12.12%16.16%17.

6、12%11.40%5.91%14.14%0.16%100.00%从“2018年度临床科室全成本构成比例表”中可看由我院各项医疗成本构成比例为：人员经费占23.53%,卫生材料费占11.45%,药品费占58.98%,固定资产折旧费占2.37%,其他费用占1.48%,可看由药品费、人员经费、卫生材料费占重要比重，其中内一科、急诊科药品费占比重较大。2018年度医疗全成本按科室划分，构成比例分别为：内一科占22.91%,外一科占12.12%,外二科占16.16%,外三科占17.12%,妇产科占11.40%,五官科占5.91%,急诊科占14.14%,针灸科占0.16%,可看由，各科室医疗全成本内一科占

7、最大比重，其次为外三科、外二科、急诊科、外一科、妇产科，五官科和针灸科占的比重较小。二、各临床科室单位成本比较分析2018年度各临床科室诊次成本、床日成本构成情况如下表所示：2018年度各临床科室诊次成本、床日成本构成表科室内一科外一科外二科外三科妇产科五官科急诊科针灸科合计科室全成本合计8475050.754481072.635977233.406332936.884216057.222186569.325228900.3659098.5036985875.847368832870918523309978901153科室收14321794.2259.7851.6131.6974.8317.7

8、78.356745入733.089054172754.032887235143072661收入-成58466721.6026.37589074.49134417.4562718009本82.336014.77205.4919.82304.5111491360408463321153门诊收36969152.0160.39820813.88712176.678.318576入76.808123.85723.1232994.76621969686298443822281558住院收10623642.2099.3371.4317.7751.6141.138355入417.281967940.00963

9、.9329695.16591683159413935192.4599.10279床日数002.001.008.003.0000000.000.00床日成227.9297.1352.6157.5302.7224.5本211.70637782243.2137996.111015171090285814796527176218558诊次数003.009.000.002.001.006.00.009.00诊次成57.5862.9464.3180.4570.6941.5564.2933.565.24本4（一）各临床科室诊次成本比较分析从“2018年度各临床科室诊次成本、床日成本构成表”中可看由，2018

10、年度临床科室诊次成本从高到低依次为外三科80.45元/诊次、妇产科70.69元/诊次、急诊科科64.31元/诊次、急诊科64.29元/诊次、外二科64.31元/诊次、内一科57.58元/诊次、五官科41.55元/诊次、针灸科33.54元/诊次，可看由外三科诊次成本最高，其次是妇产科、外二科、急诊科、外一科。（二）各临床科室床日成本比较分析从“2018年度各临床科室诊次成本、床日成本构成表”中可看由，2018年度临床科室床日成本从高到低依次为外三科352.67元/床日、五官科302.78元/床日、外二科297.13元/床日、外一科227.96元/床日、急诊科224.52元/床日、内一科211.7

11、元/床日、妇产科157.57元/床日，可看由外三科床日成本最高，其次依次为五官科、外二科、外一科、急诊科、内一科，妇产科床日成本最低。三、各项成本收益率分析2018年度各临床科室全成本收益率构成表如下：科室内一科外一科外二科外三科妇产科五官科急诊科针灸科合计全成84750448105977263329421602186552289590936985本50.7572.6333.4036.8857.2269.3200.368.50875.84科室14321736878328270918852313099978903115356745收入733.0894.2959.7051.6531.6474.81

12、17.7778.32754.0358466288772351075891430709134026614562719759收益82.3321.6626.304.7774.425.4917.419.82878.19成本收益68.9964.4439.3311.98102.141.7750.9095.2353.43率%6%从上表数据可看由：2018年度妇产科成本收益率最高,其次针灸科、内一科、外一科成本收益率较高。医院应加大这几个科室的成本投入，且妇产科床日成本最低，针灸科诊次成本最低，可重点加大妇产科住院成本及针灸科门诊成本的投入，使成本效益实现最大化。四、量本利分析2018年第一季度各临床科室量本

13、利分析表如下所示：科室内一科外一科外二科外三科妇产科五官科急诊科针灸科合计1128165817171239人员经费16709675.89919556.1591.23913774.149018703968.74428.94801.897.390.95固定资产2354213471782961336545046170242330折旧7.2948.07895.585.2825.595.6921.82242596.623112308930651988370421815卫生材料63006316.8080.2721.4094.21177442.76977172.6费43.556561184.75.86121

14、9553115111433851237820617287556药品费0.476.952.1371.545.83.439.4307.5414606522116201135937135185273678.54810其他费用0.74.9172.08470.433.72.1740.5444816077623342162186522836175科室全成84750072.6088.8081.4057.2569.3900.35909928.3本合计50.753622268.5011263277426192083140912937固定成本19063423.9824.4941.4016.78959996.051

15、44087.596.03102897.4912.307变动成本6568654.723217648.723302264.463613140.002133040.441290571.833818904.357656.2023238840.741432173687091852330997890115356745科室收入733.0794.28328851.6131.6974.8317.778.3754.089259.75417231149136040846332115318576门诊收入36969152.0160.39820813.88712176.678.3994.776.88123.85723.1

16、23261062362196968629844382228155838355住院收入417.2642.2099.3371.4317.7751.6141.1963.98196794032020419611843门诊总成21877698899258631596.36145322.85909001.1本28.6716.3502.0808.10917.8148.5061131门诊固定4921119704531362799832518556.9514442352成本2.3629.0180.6388.8910.9712.9332.3045.6510223064门诊变动1695650175393500328

17、5.43627765.9765676077成本16.3087.3421.4419.22204.890.2055.51住院总成628653782508455352195157210320.0024452本29.72256.2586.7685.7460.8051.5577.5271.888531211066232123261084住院固定14141394.9643.7806.1705.86441278487445成本05.43078184.5639.080.0021.47271527623208111015707住院变动48724861.3943.0879.5755.092787541750.3成

18、本24.28827266.9438.450.0042969516591683159413935192.4599.10279床日数.002.001.008.003.0000000.000.00211.7227.9297.1352.6157.5302.7224.5243.2床日成本06377821床日固定137.9145.9124.0成本47.6264.274077.85760.5485.07床日变动164.0163.6164.1201.2178.7163.9152.8成本886179.72181357.7374.8414.0394.9318.5429.2338.8373.1床日收入5603570

19、5床日单位193.67211.17249.85193.72238.83250.56174.820.00220.33电加贝啾床日单位54.14%56.33%60.35%49.05%74.97%58.37%51.60%59.05%电加贝啾率保本点床7301.5049.9292.12014541.2571.1592.39687日数6787301.01820271.431892384747431446110314809保本点住26121982.2049.4527.4785.3654.65396315.9院收入80.550576009.3613799611101517109028581479652717

20、6218558诊次数.003.009.000.002.001.006.00.009.0033.5诊次成本57.5862.9464.3180.4570.6941.5564.29465.24诊次固定29.2成本12.9517.7529.8633.2834.9317.0217.33022.82诊次变动成本44.6345.1935.5345.9035.7724.5246.954.3540.99103.5142.965.4100.1诊次收入97.30089.6190.09258.9097.0180诊次单位52.6758.3154.0844.19107.1534.3850.0661.1459.11电加贝啾

21、诊次单位54.1456.3360.3549.0574.9758.3751.6093.359.05电加贝啾率%6%保本诊次9342.3379.8380.8209.9317.7324.2260841.71656量8026241805356.1344.2913312192保本点门90904349775097395551.54314934.7550971726诊收入5.6250.7337.0597.07520.6108.4915.57（一）各临床科室门诊保本诊次量及保本收入分析1、从“2018年度各临床科室量本利分析表”可看由，2018年度我院各临床科室门诊保本诊次量分别为内一科9342.5人次、外一

22、科3379.26人次、外二科8380.24人次、外三科8209.18人次、妇产科9317.05人次、五官科7324.35人次、急诊科22606.13人次、针灸科841.44人次。2、从“2018年度各临床科室量本利分析表”可看由，2018年度我院各临床科室门诊保本收入分别为内一科909045.62元、外一科349750.73元、外二科750937.05元、外三科739597.07元、妇产科1331551.55元、五官科431420.61元、急诊科2192934.7元、针灸科55098.49元。从以上数据可知2018年度我院各临床科室门诊工作量及收入均完成保本任务。（二）各临床科室住院保本床日量及保本收入分析1、从“2018年度各临床科室量本利分析表”可看由，2018年度我院各临床科室住院保本点床日数分别为内一科7301.67床日、外一科5049