簡訊：動物醫院磁振攝影儀器成本效益分析－以臺灣大學附設動物醫院為例

Research Note: Cost-Benefit Analysis of Magnetic Resonance Imaging (MRI) in Animal Hospital-Case Study of National Taiwan University Veterinary Hospital

周崇熙(Chung-Hsi Chou) ； 張雅珮(Ya-Pei Chang) ； 龐飛(Victor Fei Pang) ； 黃慧璧(Hui-Pi Huang) ； 李繼忠(Jih-Jong Lee) ； 黃芬芬(Fen-Fen Huang)

《臺灣獸醫學雜誌》 36卷3期 (2010/09) Pp. 255-260

https://doi.org/10.7009/TVJ.201009.0255

摘要

本研究嘗試以醫務管理學之角度，分析臺灣大學生農學院附設動物醫院磁振攝影儀器的使用情形及探討相關成本收益。研究調查2007年11月至2009年11月於院內進行之磁振攝影檢查病例，並運用「強弱機危綜合分析法」(SWOT)加以探討。研究調查期間共計檢查179頭次，平均每月約檢查72頭次，使用率有漸次提高之趨勢。2008年平均月檢查收入為46,499元，2009年平均月檢查收入為102,090元，檢查收入也有所提高。在內部優勢(S, strengths)上，磁振攝影儀對於腦及內臟器官等軟組織有較好的分辨力、對於神經系統疾病的鑑別率較高且同時可以避免游離輻射的危險。在劣勢(W, weaknesses)上，動物醫院設置磁振攝影儀器在醫院營運損益上較難以達成平衡。在機會(O, opportunities)方面，可提升醫療聲譽形象且增加一般民眾的就診信心度，同時也提高動物疾病診斷上的醫療品質。在威脅(T, threats)方面，獸醫市場由於沒有保險制度的醫療給付，高負擔的醫療成本降低飼主對寵物的醫療意願，導致成本極高的高科技診療儀器在醫療院所經濟效益面的回收困難，但在教學研究等非經濟效益層面而言則具有正面進步的意義。

關鍵字

磁振攝影儀器 ； 動物醫院 ； 成本效益分析 ； 醫院管理

並列摘要

The purpose of this study was to evaluate the usage, cost, and benefits of Magnetic Resonance Imaging (MRI) in National Taiwan University Veterinary Hospital. We performed a SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis to analyze the financial and non-financial advantages and disadvantages from a hospital management perspective. Data were obtained from the period of November of 2007 to November of 2009. During this period of time, a total of 179 pet animals were examined with average 7.2 animals per month and there was a gradually increased utilization rate. In 2008, the average monthly income generated from MRI examination was 46,499 NT dollars which increased to 102,090 dollars in 2009. As for advantages, MRI possesses higher distinguishing capabilities among the soft tissues of the brain and viscera as well as a better diagnostic ability for nervous system diseases. It also reduces the risk of radiation. Furthermore, MRI operation not only enhances hospital reputation, but also improves the quality of medical treatment. As for disadvantages, the revenue generated from MRI operation does not offset the high cost of purchasing the equipment. Also, since there is no insurance system among pet medicine markets in Taiwan, the high charge of MRI examination may reduce owners' willingness to subject their pets to this type of examination. This will lead to difficulties in balancing financial expenditures. However, it should not be forgotten that the ultimate goal of using MRI in this teaching hospital will stimulate the advances and elevation of teaching and researching perspectives.

並列關鍵字

MRI ； animal hospital ； cost-benefit analysis ； hospital management