XX市医院季度成本分析报告

XX市医院季度成本分析报告本报告是在医院全成本核算工作的基础上，对全院的成本数据信息进行了收入成本收益分析、成本构成分析、变化趋势分析和主要经营指标分析，有针对性地反映了一定时期内我院经营状况、成本费用水平以及工作量等情况。第一部分

医院基本成本信息一、总体成本情况本期医院发生医疗成本35276万元，较上年同期的35007万元增加269万元，增支0.77%。其中：医疗业务成本32187万元，较上年同期的31434万元增加753万元，增支2.40%；管理费用3089万元，较上年同期的3573万元下降484万元，减支13.55%。二、主要成本项目对比情况表1-1

主要成本项目对比表单位：万元主要成本项目2018年一季度

比重（%）2017年一季度

比重（%）增减额增减比（%）比重变化人员经费9,07725.739,57417.94-497-5.197.79

在职人员8,01222.718,55817.57-546-6.385.14

其中：工资津贴3,4349.733,81715.97-383-10.03-6.23

奖金4,14711.763,74823.4039910.65-11.64

社保缴费2600.7474814.51-488-65.24-13.78

退休费7502.1381627.70-66-8.09-25.58卫生材料费9,14725.939,0299.011181.3116.92药品费12,58935.6912,3742.472151.7433.21固定资产折旧费1,9795.611,841-2.181387.507.79无形资产摊销费910.26747.841722.97-7.58提取医疗风险基金1070.3010510.4221.90-10.12其他费用2,2866.482,010-16.1927613.7322.67其中：印刷费130.041863.26-5-27.78-63.22

取暖费2810.802929.42-11-3.77-8.62

差旅费90.03714.68228.57-14.65

会议费及培训费870.25866.8811.16-6.64

招待费40.017-34.54-3-42.8634.55

维修费1650.47200-56.19-35-17.5056.66

电费1950.55180-27.95158.3328.50

其他材料费2270.64229-0.21-2-0.870.86

低值易耗品1130.32122-8.77-9-7.389.10

公务用车运行维护费730.2142-9.953173.8110.16医疗支出合计35,276100.0035,007100.002690.77由上表可见，印刷费、招待费、维修费、低值易耗品与上年同期比较有所降低，其他各项成本与上年同期相比均有所增加。变化较大的成本项目及原因如下：（1）人员经费本期人员经费支出（含离退休）共计9077万元，较上年同期的9574万元减少497万元，下降5.20%。其中发生增减变动较大的项目及主要原因有：①基本工资与津补贴本期比上年同期减少383万元，下降10.03%，原因为上年同期发生2016年7-12月在职职工工资补发共计约368万元；②社会保障缴费本期仅发生260万元，较上年同期减少约488万元，原因为本期仅发生2018年2月社保缴费。③住房公积金本期增加96万元，增长74.42%，原因为本期调整住房公积金发放标准。具体明细见下表：表1-1-1人员经费明细表项目名称2018年

一季度2017年

一季度变动额变动比率%①②③③/②×100%基本工资与津补贴3,4343,817-383-10.03%社会保障缴费260748-488-65.26%绩效工资及其他奖金4,1503,8443067.96%临时工工资1711512013.52%离休费57461022.53%退休费750816-66-8.06%抚恤金2721626.57%生活补助33014.26%住房公积金2251299674.42%人员经费合计9,0779,574-498-5.20%（2）卫生材料费本期发生卫生材料费9147万元，较上年同期增加118万元，增长1.31%；卫生材料收入比上年同期减少约740万元，下降9.80%。原因为医改政策对卫生材料加成定价的调整，导致卫生材料收入大幅降低。科室自用材料费比上年同期大幅增长，患者使用材料费下降明显，原因为医改政策调整后部分卫生材料不再允许向患者收费使用，由科室自行承担，形成科室成本。表1-1-2卫生材料费及卫生材料收入比较表项目名称2018年一季度2017年一季度变动额变动率%①②③③/②×100%卫生材料费9,1479,0291181.31%其中：自用材料费1,128525603114.86%

患者使用材料费8,0198,504-485-5.70%卫生材料收入6,8117,551-740-9.80%（3）药品费本期发生药品费12590万元，较上年同期增加215万元，增长1.74%；药品收入减少1369万元，下降9.81%。原因为医改政策全面取消药品加成，导致药品收入大幅降低，药品收支平衡。表1-1-3药品费及药品收入比较表项目名称2018年一季度2017年一季度变动额变动率%①②③③/②×100%药品费12,59012,3742151.74%药品收入12,58713,956-1,369-9.81%（4）固定资产折旧费及无形资产摊销费表1-1-4固定资产折旧费及无形资产摊销费比较表项目名称2018年一季度2017年一季度变动额变动率%①②③③/②×100%固定资产折旧费1,9791,8411387.50%无形资产摊销费91741722.52%固定资产折旧费较上年同期增加138万元，增长7.50%，无形资产摊销费比上年同期增加17万元，增长22.52%。（5）医疗风险基金本期医疗风险基金的增长率约为1.72%，与医疗收入增长率1.85%基本相符，处于正常范围内。（6）其他费用本期医疗成本中其他费用共计发生2286万元，比上年同期的2010万元增加276万元，增长13.75%。具体明细见下表：表1-1-5医疗成本其他费用比较表项目名称2018年

一季度2017年

一季度变动额变动率%①②③③/②×100%印刷费1318-5-30.31%咨询费-4-4-100.00%手续费1110113.04%水费6083-23-27.47%电费195180158.33%邮电费421923121.55%取暖费281292-10-3.60%物业管理费27214312990.18%差旅费97222.22%维修（护）费165200-35-17.31%租赁费-0-0-100.00%会议费391524161.18%培训费4871-23-32.89%公务接待费47-3-47.63%劳务费05-5-97.59%福利费113932021.10%公务用车运行维护费73423175.35%低值易耗品113122-9-7.06%其他材料227229-3-1.13%银行贷款利息24824083.16%洗涤费4238411.96%保安费46291757.03%其他28416212275.29%合计2,2862,01027613.75%其中增减变动较大的项目及主要原因有：①会议及培训费表1-1-5-1

会议及培训费明细比较表单位：元项目2018年一季度2017年一季度增减变化次数费用（元）次数费用（元）次数费用（元）1月73436,926.5036247,066.5037189,860.002月36178,954.5020296,740.5016-117,786.003月16113,332.5216169,347.54--56,015.02外请专家及其他培训9136,898.009146,860.00--9,962.00合计134866,111.5281860,014.54536,096.98次均5,833.719,904.92-4,071.22本期外出参加会议及培训的员工在外出次数及费用方面均比上年同期有所增加，但人均费用有所下降。其中职工外出次数增长率为65.43%，总费用增长率为0.71%，人均费用降低41.10%。②低值易耗品及其他材料费本期低值易耗品消耗较上年同期减少约9万，降低7.06%；其他材料消耗较上年同期增加约4万，增长1.60%，具体明细如下：表1-1-5-2

低值易耗品费明细比较表单位：元2018年一季度2017年一季度增长额增长率总务科599,156.60

755,806.92

-156,650.32

-20.73%设备科532,877.00

464,566.00

68,311.00

14.70%药供科2,443.20

271.00

2,172.20

801.55%合

计1,134,476.80

1,220,643.92

-86,167.12

-7.06%表1-1-5-3

其他材料费明细比较表单位：元2018年一季度2017年一季度增长额增长率总务科1,997,937.65

1,733,083.60

264,854.05

15.28%挂号收费84,000.00

254,033.50

-170,033.50

-66.93%配镜中心及设备科172,120.94

231,370.00

-59,249.06

-25.61%合

计2,254,058.59

2,218,487.10

35,571.49

1.60%三、医疗成本按功能分类情况表1-2

医疗成本按功能分类对比表单位：万元项目名称2018年

一季度2017年

一季度变动额变动率%①②③③/②×100%1.医疗业务成本32,18731,4347532.40%其中：医疗服务成本24,59724,781-184-0.74%

医疗技术成本5,8645,08178315.41%

医疗辅助成本1,7261,5721549.80%2.管理费用3,0893,573-484-13.55%合计35,27635,0072690.77%本期增长幅度较大的为医疗技术类和医疗辅助类科室成本。主要原因为医改政策调整后部分卫生材料（如输液室、采血室耗材）不再允许向患者收费使用，由科室自行承担，形成医技和医辅科室成本；住院医师规范化培训增加医辅科室成本约46万元。四、医疗成本构成情况图1

直接成本与间接成本构成情况对比图本期医疗成本中直接成本所占比例与上年同期基本持平。第二部分

收入、成本、收益分析收入成本收益分析主要针对成本收益率进行分析，成本收益率是医院一段时期的收益与医院成本总额的比率，其计算公式为：通过收入成本收益分析，可以综合反映医院的投入收益水平，即所得与所费的比率，体现了增加结余是以降低成本费用为基础的原则。成本收益率的数值越高，表明医院的收益越好，劳动耗费的效益越高。反之，表明医院的收益越小，劳动耗费的效益越低。成本收益分析属于相关指标比率分析法，针对两个性质不同而又相关的指标，计算项目之间的比率，考察经济业务的相对效益。使用相关指标比率分析，为了能达到成本控制、为协调各环节的平衡服务的目标，必须还要考虑到医院规模大小、实际业务发生量等原因，进行综合分析考虑。一、医院收入成本收益分析1.目标与方法本统计分析汇总反映医院在报告期内的运营成果综合评价。针对医院2018年一季度医疗收入、医疗成本、医疗收支结余、成本收益率进行综合统计分析，对于成本和收支结余按医疗服务部分与药品部分进行构成分析。2.数据分析报表及说明表2

医院收入成本收益总表单位：元项目医疗收入医疗成本医疗收支结余总计357,938,000.64352,757,806.285,180,194.36其中：医疗服务232,071,541.64226,862,575.625,208,966.02药品125,866,459.00125,895,230.66-28,771.66门诊合计73,795,426.1259,231,107.7114,564,318.41其中：医疗服务40,854,685.2125,561,825.7515,292,859.46药品32,940,740.9133,669,281.96-728,541.05住院合计284,142,574.52293,526,698.57-9,384,124.05其中：医疗服务191,216,856.43201,300,749.87-10,083,893.44药品92,925,718.0992,225,948.70699,769.39以上数据表明：

（1）从医疗服务和药品的经营来看，本期医院的累计医疗收入与医疗成本比较，总体显现盈余。其中，医疗服务收支结余约521万元，药品收支结余约-3万元，全院总计医疗收支结余518万元，成本收益率1.47％。（2）药品收入占医疗收入比重为35.16%，较上年同期的39.71%下降了4.55个百分点。（3）从结构上看，门诊总体盈余约1456万元，住院总体亏损约938万元，门诊经营成果要稍优于住院。二、临床服务类科室直接成本收益分析（一）开单收入与直接成本收益分析1.目标与方法本统计分析反映我院在报告期内各临床服务类科室的成本收益综合评价，针对各科室本期开单收入、直接成本、直接成本收益率等进行综合统计分析。2.数据分析报表及说明表2-1

各临床服务类科室直接成本收益排序表单位：元科室名称科室收入直接成本合计收入-直接成本直接成本收益率×影像门诊235,649.1335,558.72200,090.41562.70%小儿外科617,404.04125,078.21492,325.83393.61%体检中心1,239,781.45522,760.88717,020.57137.16%妇科9,763,227.954,783,203.064,980,024.89104.11%产科4,951,976.782,457,512.072,494,464.71101.50%消化内科14,417,296.347,155,718.227,261,578.12101.48%神经内三科6,445,301.163,325,563.393,119,737.7793.81%肝胆科10,001,987.825,338,112.104,663,875.7287.37%普外科8,116,458.424,473,938.223,642,520.2081.42%神经内四科5,379,595.343,164,443.432,215,151.9170.00%肾内科5,362,883.453,194,648.172,168,235.2867.87%内分泌科5,474,336.763,324,743.132,149,593.6364.65%神经内二科7,636,854.134,653,541.692,983,312.4464.11%耳鼻咽喉科5,621,920.463,427,150.822,194,769.6464.04%泌尿外科7,493,546.744,606,000.412,887,546.3362.69%肛肠科9,938,887.006,255,986.853,682,900.1558.87%急诊外科1,330,831.88852,547.34478,284.5456.10%心内三科11,763,134.617,592,432.684,170,701.9354.93%急诊内科7,411,451.694,805,983.792,605,467.9054.21%心内二科13,216,591.628,615,867.264,600,724.3653.40%介入科3,224,009.902,109,746.151,114,263.7552.82%肿瘤外一科7,430,175.964,877,911.862,552,264.1052.32%肿瘤内三科11,297,382.467,459,045.013,838,337.4551.46%肿瘤内二科9,145,291.966,059,144.583,086,147.3850.93%风湿免疫门诊966,309.63652,865.91313,443.7248.01%器官移植病房3,329,312.792,299,415.251,029,897.5444.79%疼痛科门诊168,893.77117,647.0051,246.7743.56%新生儿科6,653,466.584,674,858.341,978,608.2442.32%口腔科1,782,279.841,271,792.67510,487.1740.14%儿科10,949,056.007,902,064.803,046,991.2038.56%眼科4,158,486.213,086,339.321,072,146.8934.74%肿瘤外二科9,850,216.937,405,491.302,444,725.6333.01%老年病科6,273,085.734,752,982.951,520,102.7831.98%呼吸内科8,654,559.256,590,465.542,064,093.7131.32%血管外科4,516,374.493,446,780.721,069,593.7731.03%骨一科5,853,776.524,505,062.571,348,713.9529.94%神经外二科4,850,788.413,805,274.461,045,513.9527.48%血液内科11,240,816.128,819,611.732,421,204.3927.45%感染性疾病科5,615,414.394,409,317.001,206,097.3927.35%骨三科8,775,690.616,941,843.301,833,847.3126.42%重症医学科9,646,750.677,747,792.871,898,957.8024.51%骨四科15,338,566.2312,642,460.332,696,105.9021.33%胸外科5,043,961.094,166,202.31877,758.7821.07%骨二科6,915,483.795,741,559.231,173,924.5620.45%肿瘤内一科9,162,781.078,063,147.521,099,633.5513.64%神经外一科3,939,791.983,475,922.15463,869.8313.35%中医科1,519,890.061,358,557.18161,332.8811.88%心外科2,020,835.491,809,333.94211,501.5511.69%神经内一科6,033,281.095,566,752.68466,528.418.38%*烧伤科1,031,267.721,019,003.9512,263.771.20%心内一科11,478,371.9311,781,171.41-302,799.48-2.57%预约门诊3,663,923.363,944,845.36-280,922.00-7.12%康复科1,757,097.822,118,528.49-361,430.67-17.06%特殊门诊病房552,370.44717,922.02-165,551.58-23.06%*皮肤科1,112,459.571,933,446.83-820,987.26-42.46%司法鉴定中心140,090.00277,137.01-137,047.01-49.45%PICC门诊47,828.64100,014.80-52,186.16-52.18%新区门诊347,559.341,083,459.71-735,900.37-67.92%干休所18,564.00130,582.96-112,018.96-85.78%急救中心2,208.002,394,521.38-2,392,313.38-99.91%无法计入临床科室部分收入17,010,414.030.0017,010,414.03-合计357,938,000.64245,970,813.03111,967,187.6145.52%本期临床服务类科室共实现开单收入35794万元，直接成本24597万元，直接收益11197万元，平均直接成本收益率45.52%，较上年同期的41.82%有所增长。按此表统计全院60个临床科室中，以直接成本衡量，盈利科室共计50个，亏损科室共计10个，其中达到平均直接成本收益率的科室共计25个。（二）医疗服务收入与医疗服务直接成本收益分析1.目标与方法本统计分析反映我院在报告期内各临床服务类科室的医疗服务收入成本收益综合评价，针对各科室本期医疗服务收入、医疗服务直接成本、医疗服务直接成本收益率等进行综合统计分析。2.数据分析报表及说明表2-2

各临床服务类科室医疗服务直接成本收益排序表单位：元科室名称医疗服务收入医疗服务直接成本医疗服务收入-医疗服务直接成本医疗服务直接成本收益率×影像门诊228,032.6328,282.22199,750.41706.28%小儿外科571,037.0882,489.17488,547.91592.26%消化内科9,243,154.791,835,368.717,407,786.08403.61%风湿免疫门诊393,004.9381,157.68311,847.25384.25%妇科7,094,551.031,937,553.055,156,997.98266.16%肿瘤内三科4,940,053.411,487,455.253,452,598.16232.11%疼痛科门诊78,940.8827,707.0151,233.87184.91%肝胆科7,198,564.462,537,585.334,660,979.13183.68%肿瘤内二科4,177,298.221,478,497.052,698,801.17182.54%神经内三科4,181,443.621,600,921.312,580,522.31161.19%内分泌科3,492,283.141,343,776.872,148,506.27159.89%肿瘤外一科4,243,592.691,691,491.292,552,101.40150.88%普外科6,079,128.012,436,455.743,642,672.27149.51%肾内科3,651,573.381,482,735.632,168,837.75146.27%急诊外科805,236.97328,477.41476,759.56145.14%耳鼻咽喉科3,733,352.291,540,502.482,192,849.81142.35%体检中心1,239,215.85518,815.08720,400.77138.86%神经内二科4,241,846.591,795,688.482,446,158.11136.22%产科4,022,639.811,707,354.502,315,285.31135.61%神经内一科3,551,839.171,551,846.121,999,993.05128.88%神经内四科2,989,201.231,314,509.101,674,692.13127.40%呼吸内科3,775,533.841,713,430.982,062,102.86120.35%肿瘤内一科3,462,648.721,617,073.891,845,574.83114.13%肛肠科6,942,952.413,263,042.423,679,909.99112.78%泌尿外科5,483,644.472,596,938.372,886,706.10111.16%儿科5,988,948.052,939,316.993,049,631.06103.75%急诊内科5,325,322.452,627,491.302,697,831.15102.68%血液内科4,783,406.282,362,442.942,420,963.34102.48%介入科2,202,749.151,088,357.941,114,391.21102.39%老年病科3,187,623.931,666,634.881,520,989.0591.26%肿瘤外二科5,353,652.512,908,530.922,445,121.5984.07%器官移植病房2,347,574.871,318,895.401,028,679.4778.00%感染性疾病科2,911,868.631,702,903.651,208,964.9870.99%*口腔科1,343,495.21833,256.38510,238.8361.23%胸外科2,369,921.941,493,339.46876,582.4858.70%新生儿科5,611,618.843,623,108.531,988,510.3154.88%眼科3,042,973.311,971,202.611,071,770.7054.37%心内二科10,211,607.936,889,689.523,321,918.4148.22%血管外科3,324,177.722,254,227.851,069,949.8747.46%重症医学科6,091,614.134,209,415.311,882,198.8244.71%心内三科9,749,412.216,858,081.482,891,330.7342.16%骨一科4,746,513.953,398,157.171,348,356.7839.68%神经外二科3,660,410.792,626,164.351,034,246.4439.38%神经外一科1,850,105.411,369,785.68480,319.7335.07%心内一科8,972,965.146,715,476.112,257,489.0333.62%骨三科7,707,410.805,871,373.631,836,037.1731.27%骨二科5,816,861.064,646,482.251,170,378.8125.19%骨四科14,225,795.7511,531,266.562,694,529.1923.37%心外科1,345,174.491,137,248.90207,925.5918.28%*烧伤科917,476.76905,766.5211,710.241.29%康复科1,606,710.661,968,749.78-362,039.12-18.39%中医科123,635.37161,124.29-37,488.92-23.27%司法鉴定中心140,090.00277,137.01-137,047.01-49.45%PICC门诊47,828.6499,804.80-51,976.16-52.08%×预约门诊214,853.98496,922.85-282,068.87-56.76%*皮肤科555,235.551,376,508.04-821,272.49-59.66%×干休所18,564.0069,288.85-50,724.85-73.21%新区门诊92,880.63838,615.02-745,734.39-88.92%特殊门诊病房3,393.15169,210.70-165,817.55-97.99%急救中心2,208.002,394,392.38-2,392,184.38-99.91%无法计入临床科室部分收入10,373,088.280.0010,373,088.28-合计232,087,939.19126,799,525.19105,288,414.0083.04%本期临床服务类科室共实现医疗服务收入23209万元，医疗服务直接成本12680万元，直接收益10529万元，平均直接成本收益率83.04%，较上年同期的62.26%有大幅上升，医疗服务直接收益上升较快原因为2017年4月1日起执行新医改收费标准，提高了部分医疗服务价格。按此表统计全院60个临床科室中，以医疗服务收入及直接成本衡量，盈利科室共计50个，亏损科室共计10个，其中达到平均直接成本收益率的科室共计31个。三、医疗技术类科室直接成本收益分析1.目标与方法本统计分析反映我院各医疗技术类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，针对各科室本期HIS系统执行收入、直接成本、直接成本收益率等进行综合统计分析。通过考核和评价医技科室的成本收益率，能够反映出大型医疗设备的盈利能力高低，在医院经营中的突出作用。2.数据分析报表及说明表2-3

各医疗技术类科室直接成本收益排序表单位：元科室名称HIS执行收入直接成本合计收入-直接成本直接成本收益率住院药房86,783,183.50730,470.0886,052,713.4211780.46%门诊药房25,898,344.77521,683.7625,376,661.014864.38%急诊药房5,233,035.95262,978.984,970,056.971889.91%介入室23,352,897.251,860,917.2721,491,979.981154.91%中药房1,401,579.59169,209.901,232,369.69728.31%住院手术室44,330,765.365,744,570.0638,586,195.30671.70%放疗科3,998,831.48712,369.683,286,461.80461.34%核磁室7,008,835.001,463,152.225,545,682.78379.02%功检科9,456,616.982,380,909.737,075,707.25297.19%心电图335,530.0086,152.25249,377.75289.46%脑彩超233,470.0063,806.58169,663.42265.90%CT室11,104,764.003,338,104.947,766,659.06232.67%病理科6,102,213.002,603,482.623,498,730.38134.39%心功能121,670.0057,356.5464,313.46112.13%检验科31,200,118.4015,936,251.3515,263,867.0595.78%腔镜室5,071,299.252,642,088.072,429,211.1891.94%肌电图78,750.0043,366.5135,383.4981.59%脑电图109,750.0060,832.8848,917.1280.41%放射线3,897,235.002,454,140.651,443,094.3558.80%麻醉科17,106,867.7810,862,137.046,244,730.7457.49%核医学2,580,807.001,781,876.01798,930.9944.84%血透室1,856,301.801,555,254.18301,047.6219.36%肺功能61,095.0055,753.355,341.659.58%微波室93,835.00102,035.70-8,200.70-8.04%高压氧321,767.50362,940.65-41,173.15-11.34%注射室465,637.43608,442.27-142,804.84-23.47%门诊手术室226,551.34384,653.32-158,101.98-41.10%×药剂办814,894.76-814,894.76-100.00%×临床药检68,265.74-68,265.74-100.00%×药供科及药库783,953.19-783,953.19-100.00%×卫生材料销售77,702.51-77,702.51-100.00%×制剂室50,593.00-50,593.00-100.00%合计288,431,752.3858,640,345.79229,791,406.59391.87%本期医疗技术类科室共实现执行收入28843万元，直接成本5864万元，直接收益22979万元，平均直接成本收益率391.87%，较上年同期的462.61%有所下降，原因为2017年4月1日起执行新医改价格标准，检查、化验等部分医疗项目价格有所下降。按此表统计全院32个医疗技术类科室中，以HIS系统科室执行收入及直接成本衡量，盈利科室共计23个，实际亏损科室4个（另有5科室实际为行政管理类性质，不产生收入）。四、临床服务类科室全成本收益分析1.目标与方法本统计分析反映我院在报告期内全院整体运营的成本收益综合评价，针对各科室本期开单收入、科室全成本、全成本收益率等进行综合统计分析。2.数据分析报表及说明表2-4

各临床服务类科室全成本收益排序表单位：元科室名称科室全成本科室收入收入-全成本全成本收益率×影像门诊87,306.37235,649.13148,342.76169.91%小儿外科249,700.88617,404.04367,703.16147.26%体检中心913,891.931,239,781.45325,889.5235.66%消化内科10,793,106.5514,417,296.343,624,189.7933.58%妇科7,544,748.359,763,227.952,218,479.6029.40%神经内三科5,112,249.576,445,301.161,333,051.5926.08%肝胆科8,299,117.9710,001,987.821,702,869.8520.52%普外科6,854,158.118,116,458.421,262,300.3118.42%介入科2,727,810.973,224,009.90496,198.9318.19%心内三科10,166,528.4311,763,134.611,596,606.1815.70%产科4,338,302.824,951,976.78613,673.9614.15%心内二科11,614,449.4513,216,591.621,602,142.1713.79%神经内四科4,814,320.225,379,595.34565,275.1211.74%泌尿外科6,782,437.267,493,546.74711,109.4810.48%疼痛科门诊153,034.51168,893.7715,859.2610.36%风湿免疫门诊879,463.54966,309.6386,846.099.87%肛肠科9,045,641.829,938,887.00893,245.189.87%神经内二科6,997,666.027,636,854.13639,188.119.13%肿瘤内三科10,377,111.5211,297,382.46920,270.948.87%内分泌科5,167,669.835,474,336.76306,666.935.93%血管外科4,290,596.114,516,374.49225,778.385.26%肿瘤外一科7,059,937.767,430,175.96370,238.205.24%耳鼻咽喉科5,350,392.315,621,920.46271,528.155.07%肿瘤内二科8,703,798.299,145,291.96441,493.675.07%肾内科5,157,157.115,362,883.45205,726.343.99%急诊外科1,281,544.251,330,831.8849,287.633.85%肿瘤外二科10,129,043.789,850,216.93-278,826.85-2.75%器官移植病房3,427,651.623,329,312.79-98,338.83-2.87%骨四科16,050,668.1515,338,566.23-712,101.92-4.44%*口腔科1,874,210.841,782,279.84-91,931.00-4.91%儿科11,523,880.4710,949,056.00-574,824.47-4.99%急诊内科7,831,521.717,411,451.69-420,070.02-5.36%血液内科11,891,852.8811,240,816.12-651,036.76-5.47%呼吸内科9,164,933.168,654,559.25-510,373.91-5.57%骨三科9,338,735.688,775,690.61-563,045.07-6.03%老年病科6,864,172.626,273,085.73-591,086.89-8.61%眼科4,554,010.404,158,486.21-395,524.19-8.69%骨一科6,419,007.795,853,776.52-565,231.27-8.81%骨二科7,834,224.126,915,483.79-918,740.33-11.73%胸外科5,756,676.955,043,961.09-712,715.86-12.38%感染性疾病科6,430,994.945,615,414.39-815,580.55-12.68%神经外二科5,560,242.334,850,788.41-709,453.92-12.76%中医科1,755,118.291,519,890.06-235,228.23-13.40%新生儿科7,758,634.376,653,466.58-1,105,167.79-14.24%肿瘤内一科10,837,575.029,162,781.07-1,674,793.95-15.45%重症医学科11,631,771.349,646,750.67-1,985,020.67-17.07%神经外一科5,163,805.283,939,791.98-1,224,013.30-23.70%预约门诊4,976,125.143,663,923.36-1,312,201.78-26.37%心内一科15,939,312.1911,478,371.93-4,460,940.26-27.99%神经内一科8,418,297.016,033,281.09-2,385,015.92-28.33%心外科2,939,035.092,020,835.49-918,199.60-31.24%特殊门诊病房829,251.38552,370.44-276,880.94-33.39%*烧伤科1,864,005.121,031,267.72-832,737.40-44.67%康复科3,495,109.631,757,097.82-1,738,011.81-49.73%*皮肤科2,367,772.081,112,459.57-1,255,312.51-53.02%司法鉴定中心448,539.23140,090.00-308,449.23-68.77%PICC门诊168,228.7347,828.64-120,400.09-71.57%新区门诊1,528,284.33347,559.34-1,180,724.99-77.26%×干休所130,582.9618,564.00-112,018.96-85.78%急救中心3,092,389.702,208.00-3,090,181.70-99.93%无法计入临床科室部分收入0.0017,010,414.0317,010,414.03-合计352,757,806.28357,938,000.645,180,194.361.47%本期临床服务类科室共实现开单收入35276万元，医院全成本35794万元，医疗收益518万元，平均直接成本收益率1.47%，较上年同期的0.39%有所上升。按此表统计全院60个临床科室中，以全成本衡量，盈利科室共计26个，亏损科室共计34个，其中达到平均全成本收益率的科室共计26个。第三部分

成本构成分析成本构成分析属于构成比率分析法，是通过计算某项指标的各个组成部分占总体的比重，即部分与全部比率进行结构分析，通过分析成本项目之间的联系与区别，揭示构成比重的变化，反映成本项目变化规律，分析构成情况是否合理科学。其计算公式如下：通过成本构成分析，可以有效地评价各考核项目的占用比重状况，通过各项目的构成比率来考核其成本控制质量，依据医院的管理目标，可以有目的地进行资源调配与控制。一、按科室类别成本构成分析1、目标与方法本统计分析反映医院在报告期内直接归集到临床、医技、医辅、行政科室的成本占总成本的构成比率状况。针对我院2018年一季度的四类科室直接成本进行构成分析。2、数据分析报表及说明由以下数据图表可见，临床科室成本占医疗业务成本的比重最大，其他依次为医疗技术类科室成本、行政管理类科室成本、医疗辅助类科室成本。表3-1

医院按科室类别成本构成分析表单位：元项目临床科室医技科室医辅科室行政科室合

计直接成本245,970,813.03

58,640,345.79

17,259,731.26

30,886,916.16

352,757,806.24

构成比例69.73%16.62%4.89%8.76%100.00%二、按直接成本项目构成分析1、目标与方法本统计分析反映医院在报告期内直接成本项目构成比率状况。针对我院2018年一季度人员经费、卫生材料费、药品费、固定资产折旧、无形资产摊销、提取医疗风险基金以及其他费用进行构成分析。2、数据分析报表及说明表3-2

医院按直接成本项目构成分析表项目人员经费卫生材料费药品费其他各项成本合计固定资产折旧无形资产摊销提取医疗风险基金其他费用成本90,766,603.57

91,466,728.74

125,895,230.66

19,787,287.44

909,199.95

1,073,813.96

22,858,941.92

352,757,806.24

44