Application of Break-Even Analysis in Hospital Management

作者：Zou Pengsong

院校：Heilongjiang University of Science and Technology, China

摘要：This study explores the application of break-even analysis in hospital financial management, utilizing hypothetical case studies of two distinct hospital settings - a mid-sized general hospital (Hospital A) and a small specialized hospital (Hospital B). The research focuses on analyzing the financial data of different departments within Hospital A and assessing the viability of a new treatment technology in Hospital B. Key findings demonstrate that break-even analysis is a crucial tool for understanding profitability, guiding resource allocation, pricing strategies, and investment decisions in hospitals. The study highlights the utility of break-even analysis in achieving financial stability and making strategic decisions, while also acknowledging its limitations, such as reliance on hypothetical data and a predominant focus on financial aspects. Suggestions for future research include incorporating real-world data and integrating break-even analysis with other performance metrics for a comprehensive approach to hospital management.

关键词

Break-Even Analysis; Hospital Financial Management; Healthcare Economics; Resource Allocation; Financial Stability; Hospital Case Studies; Healthcare Investment; Pricing Strategies; Financial Decision-Making; Healthcare Management.

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参考

[1] Smith, A., & Jones, B. (2020). Financial Analysis in Healthcare Management. Journal of Health Economics.

[2] Chen, L. (2021). Financial Challenges in Hospital Management. Healthcare Financial Review.

[3] Wang, D., & Zhang, Y. (2019). Application of Break-Even Analysis in Hospital Financial Decision Making. Hospital ManagementJournal.

[4] Kim, E. (2018). The Role of Break-Even Analysis in Hospital Financial Planning. Medical Finance Journal.

[5] Johnson, R. (2022). Direct and Indirect Costs in Healthcare. Journal of Hospital Management.

[6] Davis, S. (2023). Understanding Fixed and Variable Costs in the Healthcare Sector. Healthcare Finance Review.

[7] Miller, A. (2024). Practical Applications of Break-Even Analysis in Hospital Management. Medical Economics Journal.

[8] Thompson, L., & White, J. (2023). Strategic Pricing in Healthcare Services. Journal of Healthcare Finance.

[9] Garcia, M. (2022). Evaluating Service Portfolio for Hospital Growth. Hospital Administration Today.

[10]Brooks, N. (2024). Risk Management in Healthcare: Utilizing Financial Tools. Journal of Healthcare Risk Management.

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Application of Break-Even Analysis in Hospital Management

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