医院第一季度核算分析报告Word格式文档下载.docx

1、20,279,404.30-5,448,514.29药品20,007,872.3017,268,408.182,739,464.12门诊18,574,409.9216,858,490.261,715,919.666,746,282.447,215,341.77-469,059.3311,828,127.489,643,148.492,184,978.99住院16,264,352.3920,689,322.22-4,424,969.838,084,607.5713,064,062.53-4,979,454.968,179,744.827,625,259.69554,485.13科研以上数据表明：

2、 （1）从医疗和药品的经营来看，2012年第一季度我院的累计收入与累计成本比较，总体显现亏损，医疗收支结余-5,448,514.29元，药品收支结余2,739,464.12元，全院总计结余-2,709,050.16元，成本收益率-7.21。（2）其中药品收入占医药总收入57.43%，比例较高。（3）我院门诊医疗收支结余为-469,059.33元，住院医疗收支结余为-4,979,454.96元，从结构上看，门诊总体盈余1,715,919.66元，住院总体亏损4,424,969.83元，门诊经营成果要稍好于住院。门诊收入成本收益分析本统计分析反映我院在报告期内门诊的成本收益综合评价。针对我院第一季

3、度门诊总收入、总成本、总收益、成本收益率进行综合统计分析，对于成本和收益按医疗与药品进行构成分析。表2-1医院（门诊）总收入成本收益分析表科室成本收益率门诊人次门诊合计10.18%157053传染科门诊342,023.49170,645.19171,378.30100.43%888妇科门诊1,179,167.80927,546.85251,620.9527.13%11326疼痛科100,165.3680,039.5520,125.8125.14%401泌尿科门诊79,137.4965,993.9913,143.5019.92%553骨科门诊2,035,347.681,728,290.64307

4、,057.0417.77%8786内科门诊4,856,741.074,160,848.59695,892.4816.72%23366儿科门诊1,641,799.381,467,822.49173,976.8911.85%12401肿瘤科225,059.86207,748.8217,311.048.33%1473外科门诊895,722.19874,927.3420,794.852.38%7039急诊3,396,582.573,618,337.75-221,755.18-6.13%12718皮科411,052.01471,616.38-60,564.37-12.84%6345肛肠科55,972.0

5、770,398.61-14,426.54-20.49%353口腔科567,739.70785,551.17-217,811.47-27.73%7294眼科368,649.18558,010.19-189,361.01-33.94%7741中医科125,841.27191,100.15-65,258.88-34.15%1319五官科320,661.51508,309.26-187,647.74-36.92%5373整形科8,603.2620,786.28-12,183.02-58.61%26激光6,442.7227,443.39-21,000.67-76.52%东门诊1,004,201.4031

6、8,900.30685,301.10214.90%6597西门诊889,130.10428,712.90460,417.20107.40%7472门诊其他64,369.81175,460.40-111,090.59-63.31%35582注：由于此数据中东、西门诊药品成本计入末按规定执行，因此暂不参加分析及排名。我院统计全院18个门诊中（不包括门诊其他、东西门诊），盈利科室共计9个，亏损科室共计9个，门诊成本收益率最高的为传染科门诊100.43%，最低的为激光门诊-76.52%。我院第一季度门诊收入18,574,409.92元，门诊成本16,858,490.26元，门诊总收益1,715,919

7、.66元，门诊成本收益率10.18%。表2-2 医院（门诊）医疗收入成本收益分析表门诊医疗收入门诊医疗成本门诊医疗收益-6.50%211,958.7149,680.03162,278.68326.65%16,579.577,124.979,454.60132.70%1,259,292.37753,228.64506,063.7367.19%792,396.68553,055.94239,340.7443.28%880,158.61625,518.93254,639.6840.71%75,357.9956,417.6418,940.3533.57%472,699.40377,175.3295,5

8、24.0825.33%121,572.06108,937.5312,634.5311.60%312,062.64315,526.55-3,463.91-1.10%1,522,721.221,868,503.21-345,781.99-18.51%431,132.18649,505.97-218,373.79-33.62%19,651.4435,499.72-15,848.28-44.64%170,796.97364,994.04-194,197.07-53.21%7,445.2019,692.24-12,247.04-62.19%107,139.10302,497.44-195,358.34-

9、64.58%40,989.09116,831.56-75,842.47-64.92%32,348.51102,202.78-69,854.27-68.35%5,342.0026,422.16-21,080.16-79.78%112,234.30317,305.67-205,071.37-64.63%96,269.80426,906.77-330,636.97-77.45%58,134.60138,314.64-80,180.04-57.97%以上数据表明，我院第一季度门诊平均医疗成本收益率为-6.50%。表2-3医院（门诊）药品收入成本收益分析表门诊药品收入门诊药品成本门诊药品收益22.66%

10、1,100.721,021.2379.497.78%130,064.78120,965.159,099.637.52%1,169,099.981,090,647.1778,452.817.19%1,873,861.351,749,834.54124,026.817.09%62,557.9258,869.023,688.906.27%1,158.061,094.0364.035.85%3,597,448.703,407,619.95189,828.755.57%93,492.7688,897.374,595.395.17%24,807.3723,621.911,185.465.02%1,155,

11、189.071,102,771.7052,417.374.75%103,487.8098,811.284,676.524.73%583,659.55559,400.7924,258.764.34%370,062.92354,784.8215,278.104.31%36,320.6334,898.891,421.744.07%213,522.41205,811.817,710.603.75%386,771.12374,490.9112,280.213.28%197,852.21193,016.164,836.052.51%136,607.52136,045.20562.320.41%891,96

12、7.101,594.62890,372.4855836.03%792,860.301,806.13791,054.1743798.30%6,235.2137,145.77-30,910.56-83.21%以上数据表明，门诊平均药品成本收益率为22.66%。三、住院收入成本收益分析本统计分析反映我院2012年第一季度住院的成本收益综合评价。针对我院第一季度住院总收入、总成本、总收益、成本收益率进行综合统计分析，对于成本和收益按医疗与药品进行构成分析。 表3-1医院（住院）总收入成本收益分析表住院床日数住院合计-21.39%33704CCU548,087.66488,267.9459,819.72

13、12.25%内四1,807,959.531,808,091.10-131.57-0.01%3351内二1,462,064.301,551,707.84-89,643.54-5.78%3131内五1,279,344.931,438,648.31-159,303.38-11.07%2829外一1,071,400.721,408,410.31-337,009.59-23.93%2893内一1,221,890.241,633,492.41-411,602.17-25.20%2961ICU484,014.61652,742.83-168,728.22-25.85%外三1,095,301.611,505,

14、472.97-410,171.36-27.25%1744外二824,986.801,141,667.24-316,680.44-27.74%2182骨科病房1,471,389.632,144,082.41-672,692.78-31.37%4978儿科病房661,648.861,012,754.73-351,105.87-34.67%1630妇科病房1,543,678.882,376,689.14-833,010.26-35.05%5513内六612,408.481,166,722.85-554,314.37-47.51%1261综合科157,042.47302,432.51-145,390.

15、04-48.07%1231住院其他2,023,133.672,058,139.64-35,005.97-1.70%我院统计全院14个病房中（不包括住院其他），盈利科室共计1个，亏损科室共计13个，病房成本收益率最高的为CCU病房12.25%，最低的为综合科-48.07%。CCU与ICU病房末统计出住院床日数，因此会有部分成本未分摊到此科室，建议医院从下月起将此科室的占用总床日数据统计完整。我院第一季度病房收入16,264,352.39元，病房成本20,689,322.22元，病房总收益-4,424,969.83元，病房成本收益率-21.39%。表3-2医院（住院）医疗收入成本收益分析表住院医疗

16、收入住院医疗成本住院医疗收益-38.12%365,992.41316,191.2849,801.1315.75%724,946.41809,985.53-85,039.12-10.50%700,574.09841,095.13-140,521.04-16.71%524,525.88730,982.24-206,456.36-28.24%281,558.82467,299.36-185,740.54-39.75%1,064,998.341,926,273.66-861,275.32-44.71%423,923.75818,651.41-394,727.66-48.22%461,283.04934

17、,786.09-473,503.05-50.65%312,740.29651,516.23-338,775.94-52.00%306,113.60681,994.20-375,880.60-55.11%490,624.201,206,690.60-716,066.40-59.34%309,064.34781,563.87-472,499.53-60.46%305,315.96877,842.52-572,526.56-65.22%67,119.45220,425.00-153,305.55-69.55%1,745,826.991,798,765.43-52,938.44-2.94%以上数据表明

18、，我院第一季度病房平均医疗成本收益率为-38.12%。表3-3医院（住院）药品收入成本收益分析表住院药品收入住院药品成本住院药品收益7.27%647,476.97589,758.9057,718.079.79%89,923.0282,007.517,915.519.65%202,455.79185,443.4717,012.329.17%760,607.20698,706.3161,900.898.86%786,237.27723,909.1062,328.178.61%1,083,013.12998,105.5784,907.558.51%355,535.26330,760.5324,774

19、.737.49%761,490.21710,612.7250,877.497.16%754,819.05707,666.0747,152.986.66%307,092.52288,880.3218,212.206.30%478,680.54450,415.4828,265.066.28%182,095.25172,076.6710,018.585.82%980,765.43937,391.8243,373.614.63%512,246.51490,151.0122,095.504.51%277,306.68259,374.2017,932.486.91%以上数据表明，病房平均药品成本收益率为7

20、.27%。（1） 14个住科室总体经营亏损，住院医疗收益率为-38.12%，住药品收益率为7.27%。（2） 14个住科室，只有CCU病房在住院医疗服务上盈利，其余皆亏损。（3） 比较内五病房、内一病房，在住院业务量相差不大，住院总收入也比较接近，但由于住院科室的成本水平有明显的差异，导致收益和收益率相差很大。2006.1-2006.3 金额单位：万元住院总收入住院总成本住院总收益业务量（床日）127 143 -15 2829 122 163 -41 2961 直接医疗科室收入、成本、收益明细表本统计分析反映我院主要直接医疗科室作为成本中心按责任的归属在报告期内的成本收益明细评价。针对我院第一季度各主要直接医疗科室的收入、成本、收益、成本收益率进行明细统计分析。考核和评价各成本中心对责任成本控制的实绩是本表的重要目的，通