The application of cost-benefit analysis on the management of large medical equipment / 中国医学装备

ABSTRACT

Objective: To forecast, analyze and evaluate the cost-benefit of large medical equipment in the three stages of whole life cycle included of investment decision-making stage, operation and use stage and update decision-making stage so as to achieve the aim that reasonably allocated diagnosis device resource. Methods: The breakeven point analysis, residual quantity analysis, method of return on investment per year and business income analysis of fixed assets per hundred RMB were applied to combined with cruor assembly line, high-end B-mode ultrasound scanner, PET-CT and other actual cases, and then the cost-benefit analysis of different stages in the whole life circle of large medical equipment was researched based on above data. Results: In the investment decision-making stage, the calculation shows that the break-even workload of testing cruor assembly line was 11317 person time, and the purchase wouldn't be suggested if projected workload was less than break-even workload. In the operation and use stage, the rate of return on investment per year in the operation period of computer B-mode ultrasound (12.5%) achieved better earnings. In the equipment replacement stage, the business income (242RMB) of fixed asset per hundred RMB of new equipment was higher than that of old equipment. Conclusion: The application of cost-benefit analysis in the whole life circle of large medical equipment and the establishment of efficiency evaluation system of corresponding equipment can play important role for realizing the unify of social benefit and cost-benefit of hospital.