醫療機構手術室成本分析-以作業基礎成本制為基礎

Cost analysis for operating room of hospital- based on activity-based costing system

王惠郁(huei-yu wang)

指導教授 ： 鍾彩焱

元智大學/管理學院/會計學系/碩士(2004年)

摘要

無資料

關鍵字

作業基礎成本制 ； 醫院 ； 手術室

並列摘要

Since 2002, Taiwan has adopted total amount payment system for hospitals. This has increased the conflicts between payers (government) and the healthcare providers. To control for the high costs of providing healthcare, many hospitals have resorted to cost-based management system.
Prior studies indicate that clinical service generates higher gross margin than hospitalization and the higher the level of the hospitals, the higher percentage of surgical hospitalization. Thus, for high-level hospitals such as teaching hospitals, establishing the activity-based cost management system has become more urgent. This system provides a clear link between resources spent and activities performed for the managing the cost drivers.
This study find that (1) the multi-level cost attribution models can assist the case hospital to determine the profit/loss of individual operations; (2) using individual patients as the cost object to determine the cost difference of similar operations; (3) the cost attribution can be used to evaluate physicians’ performance and the operation room capacity utilization rate; and (4) whether the reimbursements by the payer are sufficient to cover the total costs and also an be used as the basis for negotiating with the payer.

並列關鍵字

ABC ； hospital ； operating room

參考文獻

3.Harris AP, Zitmann WG,1998.「Operating Room Management -Structure ,Strategies ＆ Economics」.Moshy-Year Co.

5.McQuarrie DG.1981「Limits to Efficient Operation Room Scheduling」.Lesson from computer-use model. Archives of Surgery,116（8）:1065-712.Raffish,N.and Turney, B.B.1991.「Glossary of Activity-Based Management」.Journal of Cost Management,54.

中 文 參 考 文 獻

1.林明桂，2002年「健保總額預算支付制度下主治醫師薪資設計之研究」－東華大學企業管理研究所碩士論文。

2.林宜君，2003年「運用模擬技術於手術室排程管理-以某醫學中心為例」-台灣大學醫療機構管理研究所碩士論文。