時間導向作業基礎成本制度之應用 -以血液透析中心為例

The Application of Time-Driven Activity-Based Costing System -- A Case Study of A Hemodialysis Center

鄭集鴻(Chi-Hung Cheng)

指導教授 ： 劉順仁

國立臺灣大學/管理學院/高階公共管理組/碩士(2010年)

https://doi.org/10.6342/NTU.2010.02517

摘要

無資料

關鍵字

作業基礎成本制 ； 時間導向作業基礎成本制 ； 血液透析治療 ； 洗腎 ； 成本分析

並列摘要

Abstract
Most patients with end-stage renal disease ( ESRD ) in developed countries are treated with hemodialysis. In Taiwan, more than 90% of uremic patients receive hemodialysis treatment. With population aging and increasing numbers of diabetic patients, the incidence of ESRD remains high, which has incurred a heavy burden to national health insurance ( NHI ). In 2001, NHI implemented global budget system on payment for dialysis, which in turn squeeze the reimbursement due to dissociation between budget incremental rate and patient growth rate. Cost management subsequently turns to one of key success factors for dialysis clinics to survive in such a competitive environment.
Dialysis costing has been analyzed in many previous studies, which were all using volume-based costing system. Under this method, we can not tell the individual cost of each patient. In 2004, Kaplan and Anderson proposed 『Time-Driven ABC』, which can be easily installed and accurately calculate customer’s individual cost. It requires estimates of only two parameters : 1. the unit cost of supplying capacity and 2. the time required to perform a transaction or an activity.
The conclusions of our research are as follows: 1. TD-ABC can estimate the actual individual costing of each dialytic patient, which enables managers to analyze the necessity and efficiency of each medical activity in dialysis and find ways to reduce cost. 2. TD-ABC also provides managers in health care opportunities to get rid of non-value-added activities and create more valuable activities in medical services to win customers in the highly competitive era.

並列關鍵字

Activity-Based Costing System (ABC) ； Time-Driven ABC(TD-ABC) ； Hemodialysis ； Cost analysis ； Dialysis clinic

參考文獻

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