摘要
目的分析国内某三甲医院综合管理绩效情况,为管理者制定后续决策提供参考,使综合管理绩效评价在医院管理不同领域得到运用。方法运用杜邦分析法和TOPSIS法对某三甲医院2011—2015年财务指标及运营管理指标进行计算分析。结果运用TOPSIS法的运营管理指标分析对仅考虑财务指标的杜邦分析法进行补充,有助于医院综合管理绩效评价的实施。结论综合管理绩效评价结果能够在医院管理各领域有广泛运用,促进管理效率提升。
Objective Through the analysis of the comprehensive management performance of a tertiary hospital,the references for the management decisions are proposed. The opportunities of extending the proposed analysis methods to other areas of hospital management have been addressed and explored. Methods Du Pont analysis and TOPSIS analysis methods were used to evaluate the financial and management performances of a tertiary hospital between 2011 and 2015. Results The Du Pont analysis which only considers the financial index is enriched by operational management index of TOPSIS,so that the evaluation of hospital comprehensive management has been improved. Conclusion The proposed hospital comprehensive management can be widely popularized in various aspects in hospitals,which could improve management efficiency.
作者
谭晖
TAN Hui(Section of Accounting, Department of Finance, West China Hospital, Sichuan University, Chengdu 610041)
出处
《解放军医院管理杂志》
2017年第6期578-580,共3页
Hospital Administration Journal of Chinese People's Liberation Army
关键词
杜邦分析法
TOPSIS分析法
财务绩效评价
运营管理绩效评价
综合管理绩效评价
DuPont model
TOPSIS analysis method
financial performance evaluation
operational management performance evaluation
the integrated management of performance evaluation
