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The system of vehicle repair service is a problem that needs to research on the location of repair centers according to the service needs and available resource based on the maximal covering location and priority queuing theory. Considering the effect of waiting time due to rush jobs, this paper proposes a model that maximizes the service covering, and restrains the service level of uncovered zones. Model application with solution approaches by LINGO is provided through an example illustrations to demonstrates the applicability of the model.

Nowadays, hospital managers pay more and more attention to the cost accounting in order to reduce the hospital operating cost and improve efficiency. The appearance of activity-based costing (ABC), whose idea is “cost objects consume activities, which in turn consume resources”, gives a new idea to cost accounting of medical treatment project. In this paper, ABC is applied to the acupuncture service project to calculate the cost of acupuncture project and the ratio of each activity cost. The results proved that ABC was valid for the cost accounting of medical treatment project.

According to the real practice of hospital outpatient operating rooms, the problem of process and capacity planning is analyzed by considering the rule of balancing and increasing the resource utilization; based on queuing theory, this paper brings out the outpatient operating room process upswing plan and establishes simulation models; then, this paper puts forward the total cost objective function of outpatient operating rooms, and uses FlexsimHC to solve a case with the model above, and then analyzes the system indicators and costs, and finally determines the most rational model. This paper can be well verified in outpatient operating room process and capacity planning, and provide a scientific quantitative basis for hospital management decision-making.