2006•Chinese Rural Health Service AdministrationRequires access
On setting up the model of Cost-Volume-Profit analysis of hospital
Wang Rongyu
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Abstract
The authors regard hospital financial report data as the data source, deliver the analysis of the cost property of the hospital, measure the marginal rate of contribution, caculate the business income of guaranteing capital and profit of the hospital, set up the simple model of Cost-Volume-Profit analysis of hospital.