The surpluses of medical organizations should be mainly used for training of doctors, upgrading of hospital information system, hiring of senior managers and upgrading of medical equipment.
The surplus of a medical organization is not something that will be taken to the shareholders for dividends, but rather it should be used for the development of the hospital, the human capital of the doctors, and the management of the hospital as a whole. Hospital surplus rate = surplus ÷ profit ?100%. For example, a hospital, 2021 profit of 20 million dollars, profit distribution after the surplus of 5 million dollars, the hospital surplus rate = 5 million dollars ÷ 20 million dollars x 100% = 25%. Surplus rate of twenty-five percent is relatively low, most of the profit distribution.
Medical surplus is the hospital to carry out medical service activities to obtain income - medical expenses, we usually talk about the profit, the same period of medical activity income refers to the same period of time the hospital to carry out medical service activities to obtain income.