Abstract:Objective To explore the impact of the variation of single-parameter equipment depreciation model on the cost-benefit analysis
of medical equipment. Methods The current situation of medical equipment benefit analysis was introduced, the conventional single-parameter
equipment depreciation model and equipment investment benefit rate were analyzed. Data on effective income and expenditure of radiation
equipment, endoscopic equipment, ultrasound equipment, and inspection equipment was collected on the combination of HIS system,
financial system and the PACS system. Cost-benefit analysis on each equipment was analyzed by a single-parameter equipment depreciation
model. Results When different depreciation models were selected for the same equipment, the cost-benefit analysis of the whole life cycle
equipment was different, and the cost-benefit analysis performance of different equipments also had a certain gap. Conclusion The selection
of a reasonable depreciation model in the current financial situation can optimize the reasonable allocation of health resources, and the rapid
depreciation method should be more scientific for hospital cost recovery, capital investment and equipment purchase decisions.
孙玉冰,潘莉. 单参数设备折旧模型变化对医疗设备成本效益分析的影响[J]. 中国医疗设备, 2019, 34(9): 136-139.
SUN Yubing, PAN Li. Effect of Single Parameter Equipment Depreciation Model Changes on Cost-Benefit
Analysis of Medical Equipment. China Medical Devices, 2019, 34(9): 136-139.