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教學醫院設立睡眠中心之損益平衡分析
Journal Volume
中山醫學雜誌
Journal Issue
v20 n.2 p113-124
Date Issued
2010-08-11T03:54:04Z
Abstract
研究目的：慢性睡眠中斷與不佳的睡眠品質會為人體接連帶來問題，包括高血壓、心臟病、糖尿病、肥胖病、汽車事故、提早老化等。睡眠中心成立的最大意義在於科學和醫學專業角度的分析，促使在這方面有困擾的病患有正確的求診管道和檢查，主要是藉由腦波、呼吸等檢查，找出影響睡眠的關鍵加以治療，並且在檢查室營造良好的睡眠環境，提供患者優良且舒適的檢查空間，快速解決睡眠方面的困擾。近年來醫學領域的各個專家逐漸重視到睡眠品質的重要，也發現睡眠障礙的患者很多，因此睡眠中心或是睡眠障礙特診如雨後春筍般的出現，本研究的目的在進行設立一間大型的教學醫院設立睡眠中心的經濟效益評估。研究方法：參考其他設立睡眠中心醫院之收入支出項目，擬定樣本醫院預定的財務收支表，並使用CVP (Cost-Volume-Profit)分析法，以及敏感度分析來評估損益平衡點的改變，進而去推估睡眠中心開辦第三年和第五年時的投資損益情況。研究結果：假設每月收入的健保支付點值為1點1元，評估第一年40人次／月的淨收入為負債$67,640，第三年60人次／月之淨收入為每月盈餘$3,360，第五年80人次／月，每月淨收入盈餘為$74,360，並且當到達第三年每月60人次時會達到損益平衡。當健保支付點值1點降為0.9元時，每月業績量需達到69人次才達損益平衡，80人次時，每月盈餘則為35,480元。結論：本研究顯示CVP分析法可有效的評估睡眠中心之經濟效益
Purpose: Most people take sleep for granted, until they suffer from a lack of it. However, chronic sleep disruption has been linked to a host of both health and quality of life issues, including high blood pressure, heart disease, depression, stroke, diabetes, obesity, motor vehicle accidents, premature aging and a general lack of energy and enthusiasm for life. This study conducted economic evaluation for setting up one sleep disorder center in one large teaching hospital. Methods: Measure the cost and income from other hospital data to conduct financial statement for sample hospital. Several evaluation methods were used such as CVP (Cost-Volume-Profit) analysis, break-even analysis, and sensitivity analysis to evaluate the change of the break even point as well as the 3rd year and 5th year financial condition. Results: Suppose the National Health Insurance pay 1 dollar for 1 point, the 1st year with 40 patients/per month will deficit $67,640, the 3rd year with 60 patients/per month will surplus $3,360, the 5th year with 80 patients/per month will surplus $74,360. Therefore, the 3rd year with 60 patients/per month will reach to break even point. When the National Health Insurance pay 0.9 dollar for 1 point, it need 69 patients/per month to reach break even point, and when 80 patients/per month, surplus will drop to $35,480.
Purpose: Most people take sleep for granted, until they suffer from a lack of it. However, chronic sleep disruption has been linked to a host of both health and quality of life issues, including high blood pressure, heart disease, depression, stroke, diabetes, obesity, motor vehicle accidents, premature aging and a general lack of energy and enthusiasm for life. This study conducted economic evaluation for setting up one sleep disorder center in one large teaching hospital. Methods: Measure the cost and income from other hospital data to conduct financial statement for sample hospital. Several evaluation methods were used such as CVP (Cost-Volume-Profit) analysis, break-even analysis, and sensitivity analysis to evaluate the change of the break even point as well as the 3rd year and 5th year financial condition. Results: Suppose the National Health Insurance pay 1 dollar for 1 point, the 1st year with 40 patients/per month will deficit $67,640, the 3rd year with 60 patients/per month will surplus $3,360, the 5th year with 80 patients/per month will surplus $74,360. Therefore, the 3rd year with 60 patients/per month will reach to break even point. When the National Health Insurance pay 0.9 dollar for 1 point, it need 69 patients/per month to reach break even point, and when 80 patients/per month, surplus will drop to $35,480.