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[1]盛剑红刘晖高写庭雷晴任俐.“阿米巴—量本利”模式在公立医院后勤成本控制中的应用探索[J].中国卫生质量管理,2025,32(08):83-87.[doi:10.13912/j.cnki.chqm.2025.32.8.17]
　SHENG Jianhong,LIU Hui,GAO Xieting.Exploration of the Application of the "Amoeba-Cost-Volume-Profit" Model in Logistical Cost Control of Public Hospitals[J].Chinese Health Quality Management,2025,32(08):83-87.[doi:10.13912/j.cnki.chqm.2025.32.8.17]

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“阿米巴—量本利”模式在公立医院后勤成本控制中的应用探索

《中国卫生质量管理》[ISSN:1006-7515/CN:CN 61-1283/R] 卷: 32 期数: 2025年08期页码: 83-87 栏目: 绩效管理与医院高质量发展出版日期: 2025-08-15

Title:: Exploration of the Application of the "Amoeba-Cost-Volume-Profit" Model in Logistical Cost Control of Public Hospitals

作者:: 盛剑红刘晖高写庭雷晴任俐; 成都市第三人民医院

Author(s):: SHENG Jianhong; LIU Hui; GAO Xieting; Chengdu Third People’s Hospital

关键词:: 阿米巴经营; 量本利; 成本控制; 后勤; 公立医院

Keywords:: Amoeba Management; Cost-Volume-Profit; Cost Control; Logistic; Public Hospitals

分类号:: R197.32

DOI:: 10.13912/j.cnki.chqm.2025.32.8.17

文献标志码:: B

摘要:: 结合公立医院面临的经济压力及后勤管理短板，阐述公立医院引入阿米巴模式的可行性和必要性，搭建“阿米巴—量本利”模式。以某公立医院消毒业务成本控制为案例阐释实施路径，主要为树立阿米巴经营管理意识，建立阿米巴组织结构，明确内部服务定价，形成经营核算与业绩报告，进行量本利分析，制订并实施成本控制措施。应用效果显示，该模式对公立医院后勤成本控制具有显著作用，同时对医院后勤管理的资源配置、绩效考核、运营效率等产生了积极影响。在保证服务质量的前提下，通过优化资源配置，提升医院整体运营效率。

Abstract:: In light of the economic pressures and logistical management shortcomings faced by public hospitals, this paper elucidates the feasibility and necessity of introducing the Amoeba model into public hospitals and constructs an "Amoeba-Cost-Volume-Profit" model. Taking the cost control of sterilization services in a certain public hospital as a case study, the implementation path is illustrated, primarily focusing on cultivating an Amoeba business management consciousness, establishing an Amoeba organizational structure,clarifying internal service pricing, formulating operational accounting and performance reports, conducting cost-volume-profit analysis, and formulating and implementing cost control measures. The application results demonstrate that this model has a significant effect on logistical cost control in public hospitals and positively influences resource allocation, performance assessment, and operational efficiency in hospital logistics management. The integration of the Amoeba business model with cost-volume-profit analysis can optimize resource allocation and enhance the overall operational efficiency of hospitals while ensuring service quality.

参考文献/References:

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更新日期/Last Update: 2025-08-15