“阿米巴一量本利”模式在公立医院后勤成本控制中的应用探索

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中图分类号：R197.32 文献标识码：B

Abstract In light of the economic pressures and logistical management shortcomings faced by public hospitals， this paper elucidates the feasibilityand necesityofintroducing the Amoeba model into public hospitals and constructs an "Amoeba-Cost-Volume—Profit" model. Taking thecost controlof sterilization services in acertain public hospital as a case study，theimplementation path is ilustrated，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一volume一profit analysis，and formulatingand implementing costcontrol measures.Theapplication results demonstrate thatthis model has a significant effectonlogisticalcostcontrolin public hospitalsand positivelyinfluencesresource alocation，performance asessment，and operational effciency in hospitallogistics management.The integrationof the Amoeba business model withcost一volume一profit analysis can optimize resource alocation and enhance the overall operational eficiency of hospitals while ensuring service quality.

Key words Amoeba Management; Cost-Volume-Profit; Cost Control;Logistic; Public Hospitals

近年来，随着医药卫生体制供给侧改革的进一步深化，公立医院经济运行压力日益增加。（剩余5879字）