CAJ | 학술논문

目的：通过对厦门市两家民资运营的美沙酮维持治疗（MMT）门诊2013年收入及成本进行测算，分析构成，为管理层相关决策及民资进入类似公益性服务行业提供参考。方法：通过现场核查，按企业成本核算方法对门诊运营收入及成本进行核算和归集，并进行结果评价分析。结果：我市两家门诊2013年的收入分别为83.36万元和61.83万元，运营成本分别为86.52万元和71万元。门诊收费占两家门诊合计收入的87.74%；人力成本占两家门诊合计运营成本的57.90%。2013年因美沙酮维持治疗而减少的毒品花费估计高达近5000万元。结论：两家门诊均处于亏损状态。鉴于美沙酮维持治疗所取得的巨大社会效益，建议政府有关部门在做好对美沙酮维持治疗门诊成本测算的基础上，适当加大财政补贴的力度。
목적：통과대하문시량가민자운영적미사동유지치료（MMT）문진2013년수입급성본진행측산，분석구성，위관리층상관결책급민자진입유사공익성복무행업제공삼고。방법：통과현장핵사，안기업성본핵산방법대문진운영수입급성본진행핵산화귀집，병진행결과평개분석。결과：아시량가문진2013년적수입분별위83.36만원화61.83만원，운영성본분별위86.52만원화71만원。문진수비점량가문진합계수입적87.74%；인력성본점량가문진합계운영성본적57.90%。2013년인미사동유지치료이감소적독품화비고계고체근5000만원。결론：량가문진균처우우손상태。감우미사동유지치료소취득적거대사회효익，건의정부유관부문재주호대미사동유지치료문진성본측산적기출상，괄당가대재정보첩적력도。
Objective:To analyze the revenue and cost of two clinics for methadone maintenance treatment(MMT)operated by pri-vate capital in 2013 in order to give suggestions to relative decision makers. Methods:The revenue and cost were collected and ana-lyzed by the way of commercial cost accounting. Results:The revenues of the two clinics were RMB 833. 6 thousand and 618. 3 thou-sand respectively. The costs of the two clinics were RMB 865. 2 thousand and 710 thousand respectively. 87. 74% of the revenues were from outpatient charges. 57. 9% of the costs were expended on manpower. Conclusion:The two clinics were operated in a deficit posi-tion. The local government should give more investment to the two clinics on the premise of cost accounting.