医院成本分析汇报实用模板

1、医院成本分析总结报告适用模板医院成本分析总结报告适用模板医院成本分析总结报告适用模板精选文档XX医院科室成本分析报告目录一、医院营运状况分析21、2012年5-12月营运成就分析22、2012年3、4季度营运状况比较分析33、2012年7-12月成本组成状况3二、科室经营状况分析51、临床科室12下半年信息宣布表51）大内科52）大外科62、科室12下半年本量利分析81）心脏科82）神经内科93、科室3、4季度成本与医疗收入关系分析101）泌尿外科112）呼吸内科124、科室3、4季度关系分析141）神经外科142）肾内173）消化内205、科室12下半年综合分析表231）骨科232）普外科2

2、63）气度外科29三、成本分析报告总结34.精选文档一、医院营运状况分析1、2012年5-12月营运成就分析项目收入比重成本比重利润利润率未归入成本进出结余总计53,776.0553,176.05600.001.13%2,789.62-2,189.61此中：医疗29,760.0255.34%33,141.0162.32%-3,380.99-10.20%-3,380.99药品24,016.0444.66%20,035.0437.68%3,980.9919.87%3,980.99门诊19,687.2536.61%17,700.5233.29%1,986.7311.22%1,986.73此中：医疗8

3、,648.4043.93%7,966.8945.01%681.518.55%681.51药品11,038.8556.07%9,733.6354.99%1,305.2213.41%1,305.22住院34,088.8063.39%35,346.2866.47%-1,257.48-3.56%-1,257.48此中：医疗21,111.6261.93%25,045.0970.86%-3,933.47-15.71%-3,933.47药品12,977.1838.07%10,301.2029.14%2,675.9925.98%2,675.99科研0129.250.24%-129.25-129.25此中：医疗

4、0129.03-129.03-129.03药品00.22-0.22-0.22结果分析：1，该报表反应了医院在不含财政补贴收入状况下，12年512月份的医院整体营运成就数据.依据全成本核算的结果，医院整体是盈余的，成本利润率为1.13%.此中，医疗损失3381万，药品盈余3981万，能够看出医院是靠药品的盈余来拟补医疗的损失，达到整体的盈余。2，收入构造状况，医疗收入比率55.34%,药品收入比率44.66%，反应药品经营符合南京市药品经营的控制指标46；门诊医疗收入比率43.93%,门诊药品收入比率56.07%；住院医疗收入比率61.93%,住院药品收入比率38.07%；门诊成本利润率11.2

5、2%,住院成本利润率3.56%，反应医院是靠门诊的盈余来拟补住院的损失，达到整体的盈余。3，成本构造状况，医疗成本比率62.32%,药品成本比率37.68%。门诊医疗成本比率45.01%，住院医疗成本比率70.86%，反应医院在医疗服务过程中耗资的医疗成本过高，增强成本管理应当主要从住院医疗成本下手，加以解决。4，未归入成本状况，医院512月未归入成本2790万，反应医院在财务核算上加大了医疗支出的比率，从财务核算结果反应医院整体是损失的，可是成本核算要表现医院真切的经营成就，所以在核算时把不属于支出的成本放入未归入成本进行核算，不参加成安分摊和分析，来反应医院确实的经营成就。.精选文档5，5

6、-12月财政补贴收入1495万元，在收入赔偿的状况下，计算上未归入成本，医院整体仍损失695万元。医院还应当增强内部管理，从管理上要效益。2、2012年3、4季度营运状况比较分析三季度四时度增添率总收入(万元)20,286.4520,773.302.40%总成本(万元)19,054.0421,589.9013.31%总利润(万元)1,232.41-816.60-166.26%成本利润率6.47%-3.78%-158.48%门诊人次377,000374,558-0.65%实质占用床日142,952142,739-0.15%每门诊人次收费水平(元)195.38206.325.60%每床日收费水平(

7、元)903.85913.941.12%均匀开放病床数140014000%病床使用率110.99%110.82%0.15%结果分析：1，医院第3季度整体经营成就盈余1232万，4季度整体损失817万，下半年整体是盈余的。4季度损失原由包含门诊人次、住院床日工作量都有所降落，4季度收入增添快度低于成本增添快度，收入增添率为2.40%，而成本增添率为13.31%，说明医院在4季度营运过程中耗资成本过高。2，医院的3、4季度门诊人次、实质占用床日工作量略有降落，显然反应出4季度工作量不足，十一长假也是造成工作量降落的一个主要原由。3，第4季度均匀每门诊人次收费水平206.32元，同比3季度195.38

8、元略高，医院应当注意均匀每门诊人次的指标值，控制在昨年的均匀水平之下。4，能够看出4季度医院病床使用率较3季度有所降落，但仍特别饱和，达到110.82%。3、2012年7-12月成本组成状况项目7月8月9月10月11月12月均匀人力成本23.00%22.81%31.52%27.93%24.98%34.65%27.98%离退休人员成本0.94%0.91%0.92%1.53%0.92%4.91%1.91%资料成本19.91%21.08%19.20%16.98%20.75%15.03%18.56%净药品成本37.18%38.38%35.36%35.93%40.52%29.41%35.66%折旧成本8

9、.95%9.64%5.18%5.26%7.84%5.56%6.97%其余成本10.02%7.18%7.82%12.37%4.99%10.44%8.92%结果分析：.精选文档1，9、12月份因为多发过节补贴，所以造成人力成本过高。2，医院还应当重视药品、资料的物流管理，降低改动成本。.精选文档二、科室经营状况分析1、临床科室12下半年信息宣布表1）大内科正式职业务收入（万元）业务成本（万元）进出结余（万元）科室代码科室工人数共计门诊收入住院收入共计门诊成本住院成本共计门诊结余住院结余1010101心脏科55.52,356.05567.531,788.522,382.41518.641,863.7

10、7-26.3548.89-75.241010103消化内科22.81,483.39707.87775.521,413.29578.19835.1070.10129.68-59.581010104呼吸内科27.3786.99184.77602.23856.16191.77664.39-69.16-7.00-62.171010105神经内科29887.29326.10561.19916.60328.45588.15-29.31-2.35-26.961010106肾内科19.7603.84174.99428.85634.53166.87467.66-30.698.12-38.81.精选文档科室代码药

11、品收入收百元医疗收入门诊患者出院患者平均匀床日费均匀住人均业务收科室益率资料耗资率均匀开销均开销用院日入(万元)比率1010101心脏科31.41%-1.12%60.51231.6015,511.901,196.9011.7942.451010103消化内科51.63%4.73%23.23234.8310,124.30730.4512.4365.061010104呼吸内科56.52%-8.79%23.11177.249,856.40645.0613.6028.831010105神经内科54.28%-3.30%28.80182.857,926.35573.8713.0130.601010106肾

12、内科61.22%-5.08%20.17203.4711,226.53578.1319.3830.65结果分析：1，消化内科整体盈余70.1万元，而此中住院损失59.58万元，门诊收入填补了住院的损失。呼吸科整体损失69.16万元，门诊、住院均损失。心脏科、神经内科、肾内科均损失30万左右，此中住院科室均损失。2，肾内科药品比率为61.22%，占比对比较较高，应当增强其管理、控制；心脏科百元医疗收入资料耗资率占比60.51%，占比对比较较高，应当增强其管理、控制。3，除心脏科均匀床日开销比较高外，其余内科均匀床日开销均较低；肾内科均匀住院日为19.38，这与科室业务特色也是相符合的，病人术后休养

13、、恢复时间比较长，其余内科的均匀住院日控制均较理想。4，消化内科人均业务收入达到65.06万元，创收能力较强。2）大外科正式职业务收入（万元）业务成本（万元）进出结余（万元）科室代码科室工人数门诊收入住院收入共计门诊成本住院成本共计门诊结余住院结余共计.精选文档1010201泌尿外科541,459.14343.641,115.511,605.10287.971,317.13-145.9655.67-201.621010202神外科29.91,167.6214.491,153.131,166.5816.281,150.291.05-1.792.841010203骨科50.74,270.66707

14、.003,563.663,951.01617.303,333.70319.6589.70229.951010204普外科77.63,383.47464.522,918.953,369.67530.062,839.6113.80-65.5579.341010205气度外科48.72,081.5238.082,043.441,884.9637.361,847.60196.560.72195.84药品比收入收百元医疗门诊患者平出院患者平均匀床日费均匀住手术人均业务收科室代码科室收入资料例益率均开销均开销用院日例数入(万元)耗资率1010201泌尿外科45.48%-10.00%34.70137.368

15、,600.67728.5712.3245327.021010202神外科39.62%0.09%60.2678.8524,798.521,676.3114.8228239.051010203骨科19.73%7.48%51.41212.4824,275.591,242.0018.94199284.231010204普外科49.40%0.41%35.71126.1413,243.88969.7513.73180543.601010205气度外科26.96%9.44%34.37133.3937,085.961,884.2220.9947442.74结果分析：1，大外科中除泌尿外科损失145.96万元，

16、此中住院损失201.62万元，其余科室经营状况均略有结余，经营状况较好，此中骨科、气度外科盈余最高，达到319.65万元、196.56万元。2，大外科药品均值比率控制较为理想；百元医疗收入资料耗资率神外科、骨科对比较较高；气度外科药品比率、资料耗资率控制比较低，而且科室盈余也比较高，说明科室改动成本控制较合理。3，气度外科出院患者均匀开销、均匀床日开销水平都对比较较高，能够看出科室效益好与收费水平高关系亲密。4，从均匀住院日分析，骨科、气度外科对比较较高，假如有降低的空间，科室效益会更好；从手术例数看，骨科、普外科对比较较高，下半年都基本凑近2000例。5，骨科人均业务收入达到84.23万元，

17、人均创收能力较强。.精选文档2、科室12下半年本量利分析1）心脏科心脏科室本量利分析当前状况：2012-7-12012-12-31工作病床使单位业务业务收单位改动成边沿结保本工作安全边安全性分科室编号科室名称业务收入入所占改动成本固定成本结余保本收入量用率收入本余率量际析比率1010101心脏科23,560,544.5916,983,976.9327.91%6,840,079.06-263,511.4024,504,573.81-4.01%损失101010101门诊245055,675,321.86231.6024.09%4,092,577.35167.0127.89%1,093,823.18

18、488,921.333,922,173.5116,935.2330.89%安全住院14943114.38%17,885,222.731,196.9075.91%12,891,399.58862.7027.92%5,746,255.88-752,432.7320,580,037.2217,194.50-15.07%损失较严重101010102住院20477427,232,230.44934.1630.70%10,891,066.131406.75-50.59%3,772,670.52-7,431,506.21危险101010103住院205720110,652,992.291,479.3845.

19、22%2,000,333.45277.7981.22%1,973,585.376,679,073.482,429,841.521,642.4877.19%特别安全指导方法：提升床日收入提升工作量降低改动成本科室名称目标单位比率结余增添目标业务比率结余增添目标单位变降低比结余增添结余小计业务收入量动成本率住院1196.900.00%0.00149430.00%0.00844.592.10%270,719.39-481,713.34住院204934.160.00%0.0077420.00%0.001406.750.00%0.00-7,431,506.21住院2051479.380.00%0.007

20、2010.00%0.00277.790.00%0.006,679,073.48门诊231.600.00%0.00245050.00%0.00167.010.00%0.00488,921.33共计7,207.99.精选文档结果分析：1，心脏科整体损失，门诊盈余49万，住院损失75万；边沿结余率27.91%，安全边沿-4.01%，有潜力扭亏为盈。2，门诊较安全，但改动成本占79%，占比较高；住院损失较严重，安全边沿为-15%，需要增强管理。3，住院在医疗过程中耗资的改动成本比较高，达到了69%，需加以控制。经营指导方法：1，床日收入对比较较高了，收入提升会加重病人负担，不好操作。2，病床使用率达到

21、114.38%，很难增添。3，降低改动成本比较可行，只需在原有单位改动成本降低2.1%，即每床降低17.75元，即可增添住院结余270,719.39元，住院科室整体损失-481,713.34元，门诊指标不变得状况下，盈余488,921.33元，可达到心脏科整体盈余7,207.99元，在全成本核算状况下达到进出均衡。2）神经内科神经内科科室本量利分析当前状况：2012-7-12012-12-31工作病床使单位业业务收单位改动边沿结保本工安全边安全性分科室编号业务收入入所占改动成本固定成本结余保本收入量用率务收入成本余率作量际析比率101010501门诊178343,261,005.92182.8

22、536.75%2,366,490.63132.7027.43%918,027.66-23,512.373,346,721.5918,303-2.63%损失住院2089779139.86%5,611,856.60573.8763.25%3,453,503.44353.1638.46%2,427,982.66-269,629.516,312,910.6111,001-12.49%损失较严101010502重1010105神经内8,872,862.52100.00%5,819,994.0734.41%3,346,010.32-293,141.889,724,850.61-9.60%损失科指导方法：提

23、升床日收入提升工作量降低改动成本结余小计.精选文档目标单目标业目标单位降低比位业务比率结余增添比率结余增添结余增添务量改动成本率收入住院208582.481.50%84,177.8597790.00%84,177.85353.160.00%84,177.85-17,095.96门诊182.850.00%0.00182982.60%23,257.40132.700.00%23,257.4023,002.43共计5,906.47结果分析：1，神经内科整体损失，门诊损失，住院损失较严重。边沿结余率34.41%，安全边沿-9.6%，仍是能够扭亏为盈的。2，门诊工作量与保本工作量相差469人，住院相差1

24、222人。门诊改动成本占了72%，住院的改动成本与固定成本比率较合理。住院的单位业务收入只有573.87元，处于较低水平。3，能够考虑提升住院收费水平、门诊工作量，来提升科室整体的效益。经营指导方法：1，床日收入相对外科均匀水平比较低，有增添的空间，只需增添1.5%,即每床增添8.6元，可实现增添结余252533.55元2，病床使用率达到139.86%，很难增添。3，只需增添门诊工作量2.6%，即增添464人，可实现结余增添23257.4元。4，经过增添住院床日收费水平8.6元、门诊工作量464人，即可实现科室的整体盈亏均衡，盈余5,906.47元。3、科室3、4季度成本与医疗收入关系分析.精

25、选文档1）泌尿外科泌尿外科改动成本与基期比较分析基期：2012-7-12012-9-30当期：2012-10-12012-12-31科室代码科室改动成本基期改动成本基期业务收入改动成本率当期业务收入当期合理改动成本当期实质改动成本改动成本高出金额结论101020101门诊145,109.421,604,434.889.04%1,831,929.68165,684.66113,024.22-52,660.44控制较好101020102住院106279,634.742,558,056.3910.93%2,289,563.25250,284.33224,979.70-25,304.63控制较好101

26、020103住院107151,760.353,292,794.174.61%3,014,649.24138,941.03271,735.42132,794.39控制不好1010201共计576,504.517,455,285.447.73%7,136,142.17551,825.71609,739.3457,913.63控制一般固定成安分解分析科室代码科室固定成本固定成安分解基期当期差额成本项目当期金额占科室成本比率基期金额上涨比率101020101门诊37,330.84105,468.1968,137.35人员成本705,832.0444.00%760,052.42-7.13%1010201

27、02住院106517,798.23389,317.88-128,480.35修购基金288,593.4217.99%403,012.78-28.39%101020103住院107607,936.13499,639.39-108,296.741010201共计1,163,065.20994,425.46-168,639.74共计994,425.4661.99%1,163,065.20-14.50%泌尿外科改动成安分解项目编码成本项目2012年3季度变2012年3季度改动2012年4季度合理2012年4季度实质变高出金额动成本成本率改动成本动成本02公用支出576,504.5114.13%547,

28、848.69609,739.3461,890.650201办公费5,332.050.13%5,067.015,759.95692.94020102办公用品5,332.050.13%5,067.015,759.95692.940203水电费238,670.665.85%226,807.26174,753.39-52,053.87.精选文档020301水费26,652.930.65%25,328.1283,139.0957,810.97020303电费212,017.735.20%201,479.1591,614.30-109,864.850204邮电费24.000.00%22.8119.60-3

29、.21020401邮寄费24.000.00%22.8119.60-3.210207差旅费4,177.800.10%3,970.142,596.00-1,374.140208会议费4,095.000.10%3,891.451,300.00-2,591.450216维修费410,547.6310.06%390,140.89399,814.379,673.48021602其余7,534.850.18%7,160.32111,220.95104,060.630217专用资料费316,560.157.76%300,825.16314,035.4513,210.29021702卫生资料费313,350.1

30、57.68%297,774.72309,670.7711,896.0502170204化验资料49,764.101.22%47,290.5231,959.87-15,330.6502170205其余卫生资料费263,586.056.46%250,484.20277,710.9027,226.70021703其余资料费2,500.000.06%2,375.732,221.20-154.53021704低值易耗品710.000.02%674.712,143.481,468.770299其余公用支出110.000.00%104.5354.00-50.53029911业务费110.000.00%104

31、.5354.00-50.5302991106其余110.000.00%104.5354.00-50.53结果分析：科室整体4季度直接改动成本较3季度控制一般，经过直接改动成安分解分析，发现主假如其余维修费4季度过高，较3季度高出10万，造成科室直接改动成本过大，应当进一步增强其科室的成本核算。2）呼吸内科呼吸科室改动成本与基期比较分析基期：2012-7-12012-9-30当期：2012-10-12012-12-31科室代码科室改动成本.精选文档基期改动成本基期业务收入改动成本率当期业务收入当期合理改动成本当期实质改动成本改动成本高出金额结论101010401门诊59,329.05840,68

32、0.067.06%1,007,004.6071,067.0250,899.84-20,167.18控制较好101010402住院207193,385.662,829,373.966.83%3,192,888.06218,231.59183,560.17-34,671.42控制较好1010104共计252,714.713,670,054.026.89%4,199,892.66289,198.65234,460.01-54,738.64控制较好固定成安分解分析科室代码科室固定成本固定成安分解基期当期差额成本项目当期金额占科室成本比率基期金额上涨比率101010401门诊31,608.7354,44

33、5.0522,836.32人员成本370,787.3250.31%437,513.05-15.25%101010402住院207557,131.60448,037.61-109,093.99修购基金131,695.3417.87%151,227.28-12.92%1010104共计588,740.33502,482.66-86,257.67共计502,482.6668.18%588,740.33-14.65%呼吸科改动成安分解项目编码成本项目2012年3季度2012年3季度变2012年4季度合理2012年4季度实质直高出金额改动成本动成本率改动成本接成本02公用支出252,714.7115.0

34、5%262,307.50234,460.01-27,847.490201办公费3,507.070.21%3,640.193,997.05356.86020102办公用品3,507.070.21%3,640.193,997.05356.860203水电费112,989.616.73%117,278.5894,210.26-23,068.32020301水费12,670.040.75%13,150.9846,034.3832,883.40020303电费100,319.575.97%104,127.6048,175.88-55,951.720204邮电费64.500.00%66.958.70-58

35、.25020401邮寄费64.500.00%66.958.70-58.250208会议费1,380.000.08%1,432.38720.00-712.380216维修费153,301.639.13%159,120.80136,586.79-22,534.01021602其余2,074.350.12%2,153.094,891.452,738.36.精选文档0217专用资料费132,699.187.90%137,736.30130,376.05-7,360.25021702卫生资料费120,103.637.15%124,662.64129,485.004,822.3602170204化验资料1

36、7,805.281.06%18,481.157,478.00-11,003.1502170205其余卫生资料费102,298.356.09%106,181.49122,007.0015,825.51021703其余资料费308.000.02%319.69292.00-27.69021704低值易耗品12,287.550.73%12,753.97599.05-12,154.92结果分析：科室整体4季度直接改动成本较3季度控制的较好，经过直接改动成安分解分析，基本各项都略有降落，说明科室控制直接改动成本比较合理。4、科室3、4季度关系分析1）神经外科2012年4季度科室利润状况表2012-10-1

37、2012-12-31科室代码科室直接利润医技利润（不含药品）药品利润医药结余其余分摊结余101020201门诊-4,614.99-4,446.516,222.61-2,838.886,981.59-9,820.47101020202住院110310,654.78170,953.15594,736.351,076,344.281,177,078.57-100,734.281010202共计306,039.79166,506.65600,958.961,073,505.401,184,060.15-110,554.752012年3季度科室利润状况表2012-7-12012-9-30科室代码科室直接

38、利润医技利润（不含药品）药品利润医药结余其余分摊结余.精选文档101020201门诊-10,976.92300.227,261.65-3,415.064,682.03-8,097.08101020202住院81,278.87212,826.07532,500.09826,605.03697,487.37129,117.661010202共计70,301.95213,126.28539,761.74823,189.97702,169.40121,020.572012年四时度较三季度改动额科室代码科室直接利润医技利润（不含药品）药品利润医药结余其余分摊结余101010201门诊6,361.93-4

39、,746.72-1,039.03576.172,299.56-1,723.39101010202住院229,375.91-41,872.9262,236.26249,739.26479,591.19-229,851.941010202共计235,737.84-46,619.6461,197.23250,315.43481,890.76-231,575.322012年3季度、4季度大科利润状况汇总科室代码科室直接利润医技利润（不含药品）药品利润医药结余其余分摊结余10102022012年4季度306039.79166506.65600958.961073505.401184060.15-1105

40、54.7510102022012年3季度70301.95213126.28539761.74823189.97702169.40121020.571010202差额235737.84-46619.6461197.23250315.43481890.76-231575.32结果分析：1，科室3季度直接利润70,301.95元，4季度直接利润306,039.79元，科室自己盈余能力比较强，2，医技创办效益比较好，3季度利润213,126.28元，4季度直接利润166,506.65元；药品利润比较好。3，4季度损失-110,554.75元、3季度盈余121020.57元，科室整体略有盈余。4，4季度

41、损失分析，与3季度比较，直接利润增添235737.84，药品利润增添61197.23，可是其余分摊成本增添481890.76，说明4季度分摊间接成本过高，造成科室损失。增强科室效益，应当从间接分摊成本上下手，可是这部分红本不是科室能够控制的，所以增强全院各个科室的成本控制意识很重要。神经外科间接利润分析表科室名称间接收入分摊成本结余结余率201010301门诊药房57,995.5244,490.8313,504.6923.29%201010303中心药房4,567,989.093,440,773.081,127,216.0124.68%2010201放射门诊4,129.103,475.5465

42、3.5615.83%.精选文档2010203放射病区31,853.8059,767.06-27,913.26-87.63%2010204放射介入589,857.55431,897.74157,959.8126.78%2010205CT室131,633.00106,149.6925,483.3119.36%2010206磁共振室86,909.0074,046.5612,862.4414.80%20103医学查验中心部235,549.50122,722.97112,826.5347.90%20104病理科32,500.0024,211.178,288.8325.50%20106核医学科6,790.

43、803,907.732,883.0742.46%2010802外科B超8,184.006,724.471,459.5317.83%2010901门诊心电图124,565.004,190.03120,374.9796.64%2010903心功能室480.00998.10-518.10-107.94%20110超声心动图室1,980.001,029.69950.3148.00%20111麻醉手术室1,440,250.511,224,999.54215,250.9714.95%20115急诊输液室129.00416.00-287.00-222.48%20119多普勒900.002,356.92-1,

44、456.92-161.88%20120血透室1,650.002,047.98-397.98-24.12%20122血液科实验室679.50443.67235.8334.71%20123门诊治疗换药室210.00447.22-237.22-112.96%20125抽血组1,701.604,518.14-2,816.54-165.52%21111北院高压氧1,780.003,836.11-2,056.11-115.51%21112中德痊愈中心65.0015.0649.9476.83%共计：7,327,781.975,563,465.301,764,316.6724.08%结果分析：经过间接利润分析

45、表，能够看出为科室创办间接收入好多的医疗技术科室（不包含药品）包含：放射介入、医学查验中心部、门诊心电图、麻醉手术室。.精选文档神经外科其余分摊明细表10102022012-7-12012-9-302012-10-12012-12-31年度医辅分摊公用分摊管理分摊共计2012年3季度203,757.43383,074.60115,337.37702,169.402012年4季度315,120.74707,744.46161,194.961,184,060.15增添额111,363.31324,669.8645,857.59481,890.76结果分析：经过科室其余分摊明细表，能够看出4季度分摊

46、间接成本（公用分摊、管理分摊、医辅分摊）都高于3季度。2）肾内2012年4季度科室利润状况表2012-10-12012-12-31科室代码科室直接利润医技利润（不含药品）药品利润医药结余其余分摊结余101010601门诊-36,520.84-7,696.27126,479.0382,261.9291,470.37-9,208.44101010602住院213,892.29-48,105.50315,277.75481,064.55807,019.03-325,954.481010106肾内科共计177,371.45-55,801.77441,756.79563,326.47898,489.40

47、-335,162.932012年3季度科室利润状况表2012-7-12012-9-30科室代码科室直接利润医技利润（不含药品）药品利润医药结余其余分摊结余101010601门诊-36,940.5225,380.36165,866.69154,306.5363,933.2290,373.31101010602住院77,421.7165,078.24287,228.01429,727.96491,824.98-62,097.021010106共计40,481.1990,458.60453,094.71584,034.50555,758.2128,276.292012年四时度较三季度改动额.精选文档

48、科室代码科室直接利润医技利润（不含药品）药品利润医药结余其余分摊结余101010601门诊419.68-33,076.63-39,387.66-72,044.6127,537.14-99,581.76101010602住院136,470.58-113,183.7428,049.7451,336.59315,194.05-263,857.461010106共计136,890.26-146,260.37-11,337.92-20,708.03342,731.19-363,439.222012年3季度、4季度大科利润状况汇总科室代码科室直接利润医技利润（不含药品）药品利润医药结余其余分摊结余1010

49、1062012年4季度177371.45-55801.77441756.79563326.47898489.40-335162.9310101062012年3季度40481.1990458.60453094.71584034.50555758.2128276.291010106差额136890.26-146260.37-11337.92-20708.03342731.19-363439.22结果分析：1，科室3季度直接利润40481.19元，4季度直接利润177371.45元，科室自己盈余能力较好，2，医技创办效益一般，3季度利润90458.60元，4季度利润-55801.77元；药品利润比较

50、好，3季度利润453094.71元，4季度利润441756.79元。3，4季度损失335162.93元、3季度盈余28276.29元，整体损失36万。4，4季度损失分析，与3季度比较，直接利润增添136890.26元，但医技利润减少146260.37元，药品利润减少11337.92元，其余分摊成本也增添342731.19元，说明4季度分摊间接成本过高，造成科室损失。增强科室效益，应当从降低间接成本上考虑。肾科间接利润分析表10101062012-7-12012-12-31序号科室名称间接收入分摊成本结余结余率4201010301门诊药房1,242,912.12950,428.56292483.

51、5623.53%6201010303中心药房2,445,074.131,842,706.20602367.9324.64%122010201放射门诊8,918.508,099.99818.519.18%142010203放射病区39,729.5073,069.02-33339.52-83.92%162010205CT室40,146.0031,531.488614.5221.46%172010206磁共振室16,744.0015,074.361669.649.97%.精选文档1820103医学查验中心部596,283.50310,336.58285946.9247.95%1920104病理科16

52、,400.0012,827.903572.1021.78%2120106核医学科44,304.6525,268.5319036.1242.97%232010801内科B超96,441.0020,182.5176258.4979.07%252010901门诊心电图44,712.501,510.7843201.7296.62%272010903心功能室2,240.004,249.60-2009.60-89.71%2820110超声心动图室29,930.0016,148.2913781.7146.05%2920111麻醉手术室44,122.3237,340.816781.5115.37%322011

53、4内窥镜中心4,244.004,074.12169.884.00%3320115急诊输液室7,568.0023,894.72-16326.72-215.73%3720119多普勒300.00782.94-482.94-160.98%3820120血透室263,300.00385,428.14-122128.14-46.38%3920121骨代谢研究所1,200.00813.30386.7032.22%4020122血液科实验室1,805.001,543.64261.3614.48%4120123门诊治疗换药室90.00174.08-84.08-93.42%4320125抽血组4,654.401

54、2,170.80-7516.40-161.49%5921112中德痊愈中心1,052.00155.86896.1485.18%共计4,952,171.623,777,812.221174359.4023.71%结果分析：经过间接利润分析表，能够看出为科室创办间接收入好多的医疗技术科室（不包含药品）包含：医学查验中心部、内科B超。.精选文档3）消化内2012年4季度科室利润状况表科室代码1010103011010103021010103科室代码1010103011010103021010103科室代码1010103011010103021010103科室代码101010310101032012-

55、10-12012-12-31科室直接利润医技利润（不含药品）药品利润医药结余其余分摊结余门诊246,152.40160,911.34428,386.32835,450.06208,126.27627,323.79住院206113,988.6251,119.61499,350.48664,458.711,038,753.12-374,294.42共计360,141.02212,030.95927,736.801,499,908.771,246,879.39253,029.382012年3季度科室利润状况表2012-7-12012-9-30科室直接利润医技利润（不含药品）药品利润医药结余其余分摊结

56、余门诊172,125.09217,924.43414,296.65804,346.17134,885.68669,460.48住院-291,685.62196,653.15493,729.55398,697.08620,217.21-221,520.13共计-119,560.53414,577.58908,026.201,203,043.25755,102.90447,940.352012年四时度较三季度改动额科室直接利润医技利润（不含药品）药品利润医药结余其余分摊结余门诊74,027.31-57,013.0814,089.6731,103.9073,240.59-42,136.69住院405

57、,674.24-145,533.545,620.93265,761.62418,535.91-152,774.28共计479,701.55-202,546.6319,710.60296,865.52491,776.49-194,910.972012年3季度、4季度大科利润状况汇总科室直接利润医技利润（不含药品）药品利润医药结余其余分摊结余2012年4季度360141.02212030.95927736.801499908.771246879.39253029.382012年3季度-119560.53414577.58908026.201203043.25755102.90447940.35.精

58、选文档1010103差额479701.55-202546.6319710.60296865.52491776.49-194910.97结果分析：1，科室3季度直接利润-119560.53元，4季度直接利润360141.02元，4季度科室自己盈余能力比较强。2，医技创办效益比较好，3季度利润414577.58元，4季度利润212030.95元，都有盈余；药品利润比较好，3季度利润908026.20元，4季度利润927736.80元，科室靠药品盈余较高。3，4季度结余253029.38元、3季度盈余447940.35元，科室整体盈余；能够看出，3、4季度都是门诊盈余，住院损失，所以提升科室效益，应

59、当从增强住院科室的经营上管理。消化内科间接利润分析表10101032012-7-12012-12-31序号科室名称间接收入分摊成本结余结余率4201010301门诊药房3,607,671.032,764,820.88842850.1523.36%6201010303中心药房4,036,504.243,043,591.39992912.8524.60%122010201放射门诊48,002.8041,253.366749.4414.06%142010203放射病区62,608.80116,157.40-53548.60-85.53%152010204放射介入70,779.0051,588.541

60、9190.4627.11%162010205CT室165,607.00142,384.0323222.9714.02%172010206磁共振室99,268.0084,172.6515095.3515.21%1820103医学查验中心部853,667.50445,131.09408536.4147.86%1920104病理科266,193.00201,618.3064574.7024.26%2120106核医学科180,188.85104,123.1876065.6742.21%2220107PET/CT室40,875.0092,242.45-51367.45-125.67%232010801