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Research On The Improvement Of Medical Equipment Investment In A Hospital

Posted on:2018-11-13Degree:MasterType:Thesis
Country:ChinaCandidate:N YangFull Text:PDF
GTID:2334330542974392Subject:Accounting
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Medical equipment is an important part of hospital fixed assets,medical equipment is the key to the development of the material basis of the hospital,but also an important manifestation of the core competitiveness of the hospital,one of the main sources of income is the income of medical equipment to check the hospital,which can be seen medical equipment investment management hospital management should be an important part of the work.A Hospital is a large comprehensive grade II hospital with medical,teaching,scientific research and preventive care.The hospital has more than 400 sets of ten thousand yuan above medical equipment which accounted for about 50%of its total fixed assets,therefore the invest management of the hospital medical equipment has practical research value.Based on spot investigation,analysis the current medical equipment investment operation of A Hospital,using the method of whole life cycle to divide medical equipment investment management into three stages,include investment decision stage,investment control stage,investment evaluation stage,these stages can be specifically divided into five links:planning,declare,feasibility,procurement,investment evaluation,aiming at the problems of each link,include the medical equipment planning is not science,application of using department is blind,procurement mechanism is not sound,the medical equipment investment benefit appraisal mechanism is unreasonable,the investment accountability mechanism is not sound,the auditor is difficult to play a role of supervision,medical equipment management information system is not sound,put forward the corresponding optimization solution.Financial feasibility demonstration of medical equipment is the key point of this improvement project,this paper from the view of the operability of the practice,for ten thousand yuan of the following medical equipment adopt investment payback period method,improve the efficiency of investment decisions.For the medical equipment of ten thousand yuan and above,the method of feasibility argument for the secondary index is adopted by using the net present value method as the main index.This paper adopts the method of combining the net present value and return on investment,with family over the past five years the income of the CT image data as the foundation,combined with HIS system of financial data,to estimate the future cash flow and discount,judge whether the equipment investment is financial feasibility.
Keywords/Search Tags:Public hospital, Medical equipment, Investment equipment, Investment management
PDF Full Text Request
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