三所群體醫療執業中心的成本分析

Cost Analysis of Three Group Practice Centers

李世代(Shyh-Dye Lee) ； 謝維銓(Wei-Chuang Hsien) ； 吳凱動(Kai-Shinn Wu)

《中華民國公共衛生學會雜誌》 10卷3&4期 (1990/12) Pp. 184-193

https://doi.org/10.6288/JNPHARC1991-10-0304-08

摘要

本研究目的在透過成本會計分攤方法，估算三所群醫中心（平溪、雙溪、貢寮）75-76會計年度的醫療及保健成本。經成本分攤後，各項服務的單位成本如下：（一）門診診療：平溪，397元；雙溪，183元；貢寮，156元；（二）婦幼衛生服務：平溪，936元；雙溪，508元；貢寮，335元；（三）預防接種：平溪，158元；雙溪，105元；貢寮，57元；（四）家庭訪視：平溪，888元；雙溪，800元；貢寮，743元。此外，本研究亦發現：(1)群醫中心之營運收支，均有相當之盈餘（毛利）；但若將衛生所公務預算納入分攤後，則不一定會有盈餘；(2)診療成本中以藥品藥材所佔比率最高，分攤公務預算之後，人事費亦佔相當大之比率；(3)診療服務的非固定成本比率很高，甚至高過固定成本；而保健或公共衛生工作，則固定成本佔有極大的比率。

並列摘要

The purpose of this study is to find the costs of three group practice centers (GPCs) through the apportionment of cost out-patient visit is NT$ 397 for Ping-Hsi, NT$ 183 for Shuang-Hsi, NT$ 156 for Kong-Liaw; (2) unit cost per maternal and child health service is NT$ 936 for Ping-Hsi, NT$508 for Shuang-Hsi, NT$335 for Kong-Liaw; (3) unit cost per vaccination is NT$ 158 for Ping-Hsi, NT$105 for Shuang-Hsi, NT$ 57 for Kong-Loiaw; and (4) unit cost per home visit if NT$888 for Ping-Hsi, NT$800 for Shuang-hsi, NT$ 743 for Kong-Liaw. Furthermore, the study found: (1) The balance of GPC is not necessarily favorable after the budget for a health station has been allocated to GPC. (2) Drug expenses are highest in the cost of GPCs, and personnel expenses are also high if the budget for a health station is allocated. (3) The proportion of non-fixed cost in put-patient service is very large. As for public health service, fixed cost plays the major role.

並列關鍵字

Group Practice Center GPC ； Cost