CAJ | 학술논문

目的：通过对科室主任进行可控边际贡献的考核提高其控制成本的意识，提升资源的利用效率，更进一步实现医院各项目标。方法以某医院X科室2010年至2014年的业务收支情况为例计算可控边际贡献，并进行比较分析。结果（1）X科室2010年至2014年的可控边际贡献分别为619.5万元、795.5万元、856.8万元、839.0万元、960.2万元；（2）边际贡献及可控边际贡献在2010年至2014年平均增长率分别为11.41%和9.16%。结论可控边际贡献考核理念的应用取得一定成效，但需进一步增强在人员成本方面的控制。
목적：통과대과실주임진행가공변제공헌적고핵제고기공제성본적의식，제승자원적이용효솔，경진일보실현의원각항목표。방법이모의원X과실2010년지2014년적업무수지정황위례계산가공변제공헌，병진행비교분석。결과（1）X과실2010년지2014년적가공변제공헌분별위619.5만원、795.5만원、856.8만원、839.0만원、960.2만원；（2）변제공헌급가공변제공헌재2010년지2014년평균증장솔분별위11.41%화9.16%。결론가공변제공헌고핵이념적응용취득일정성효，단수진일보증강재인원성본방면적공제。
Objective To improve the consciousness of cost control by assessing department director by controlable marginal contribution, and enhance the efficiency of utilization of resources, further to achieve of the objectives of the hospital.MethodsWe calculated controlable marginal contribution on the basis of business income and expenditure of X department in hospital from 2010 to 2014, and to compare and analyze differences.ResultsThe controlable marginal contribution of X department from 2010 to 2014 were respectively 619.5 milion、795.5 milion、856.8 milion、839.0 milion、960.2 milion. Marginal contribution and controlable marginal contribution were respectively 11.41% and 9.16% from 2010 to 2014.Conclusion The application of controlable margin contribution assessment theory achieved some success, but further to strengthen the control in personnel costs.