Author(s): LU Cui-hua
Pages: 52-54
Year: 2014 Issue:  8
Journal: Hospital Management Forum
Keyword:  Overall cost accounting; Medical equipment; Payback period; Cost-volume-profit analysis;
Abstract: Objective To find out a method of improving medical equipments management by exploring the cost-effectiveness of medical equipments under overall cost accounting. Methods Payback period method and cost-volume-profit analysis. Result Payback period method pays much attention to the argumentation before investment, while cost-volume-profit analysis focuses on guidance management in operation. Conclusion Cost-effectiveness analysis on medical equipments can guide investment scientifically, manage equipments effectively and improve equipment operation efficiency.