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  • 學位論文

居家服務成本分析-以作業基礎成本制為例

Home Care Services Cost Analysis-Activity-Based Cost Approach

指導教授 : 朱僑麗
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摘要


由於人口老化、長期照護需求的增加,加上「在地老化」(Aging in place)的理念,使得居家服務需求快速成長,因此居家服務的合理計費方式便成為重要的課題。本研究嘗試以作業基礎成本制的理念,探討居家服務之主要成本因素、計算居家服務的成本,並比較城市與鄉村間的差異。研究對象選自台中市與彰化縣共15家居家服務支援中心,寄出15份問卷,回收10份問卷,回收率 66.67 %。接受本研究調查10所居家服務支援中心中,城市地區佔5所;鄉村地區有5所,各分佔50%。 研究工具以研究者自擬結構式問卷蒐集資料,包含兩部分,第一部分為「居家服務支援中心資源成本資料調查表」收集各居家服務支援中心成本資料;第二部分為「居家服務活動資源耗用狀況調查表」收集接受研究之居家服務支援中心115位服務個案之資源耗用情形。調查內容主要以家事服務、文書服務、精神休閒服務、醫療服務、身體照顧服務以及其他服務共6項居家服務內容作為成本標的,調查相關成本因素之資料,再以描述性統計方法、t-test以及單因子變異數統計方法作資料分析。 研究結果顯示,年齡與家事服務、身體照顧服務、文書服務、精神休閒服務、醫療服務及量血壓等成本標的沒有相關;失能程度愈高,家事服務成本愈高;罹患疾病數愈多,身體照顧服務成本愈高;工具性日常生活活動功能障礙(IADLs)與日常生活活動功能障礙(ADLs)缺損項目愈多者,家事服務成本與身體照顧服務成本愈高。 以獨立樣本t檢定城市服務支援中心與鄉村居家服務支援中心在成本動因及成本標的的差異;統計結果發現城市地區之辦公室成本高於鄉村地區;城市地區之家事服務成本、文書服務成本、精神休閒服務成本、醫療服務成本、身體照顧服務成本及其他(量血壓)成本皆高於鄉村地區。 雖然此研究的樣本數只有10家居家服務支援中心,而過去發表的居家服務成本文獻中以個案研究方式應用作業基礎成本制來探討,因此本研究之結果可算是初步的。希望藉由本研究可以作為居家服務支援中心管理者控制成本及提供未來長期照護財務規劃之參考。

並列摘要


Due to population aging, the increase of long-term care demands and the idea of “aging in place”, the demands for home care grows rapidly. Thus, the reasonable valuation of home care became the important issue. This research tried to use the idea of Activity-based Costing to explore the principal cost factors of home care, calculate the cost of home care and compare the the difference between the cities and countries. The research targets referred to 15 home care service centers in Taichung City and Changhua County. There were 15 questionnaries distributed and 10 returned. The return rate was 66.67 %. Among 10 home care service centers receiving the survey of this research, five of them were in urban area and the other five were in countryside (50%, 50%). As to the research tools, the researchers managed the structural questionnaire to collect the data, including two sections. The first section was “survey of resource costs in home care service center” which collected the cost data in the home care service center; the second part was “survey of resource consumption of home care activities” which collected the resource consumption situation of 115 service cases in home care service centers receiving the survey. The content of the investigation mainly treated 6 home care services (household work service, document service, recreational service, medical service, physical care service and other service) as the cost objects and investigate the data of the related cost factors. The researcher further used descriptive statistics, t-test and One-way ANOVA for data analysis. The research showed that age was unrelated to the cost objects such as household work service, physical care service, document service, recreational service, medical service and blood pressure measurement; the higher the disabled degree was, the higher the household work service cost was; the more the diseases were, the higher the physical care service cost was; the more the disabled items of IADLs and ADLs were, the higher the costs of household work service and physical care service were. The research used the independent sample t to test the difference between urban service center and country home care service center in terms of cost drivers and cost objects; the statistical result found out that the office cost in urban area was higher than that in the country area; the household work service cost, document service cost, recreational service cost, medical service cost physical care service cost and other cost (blood pressure measurement) in urban area were more than those in country area. The samples in this research only included 10 home care service centers and the home care cost literatures published in the past applied Activity-based Costing by case study. Thus, the result of this research was regarded as the initial step. We expect that this research can function as the reference for the managers in home care service centers when controlling the cost and for future long-term care financial planning.

參考文獻


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被引用紀錄


陳明慶(2011)。物業管理公司服務定價模式之建立〔碩士論文,淡江大學〕。華藝線上圖書館。https://doi.org/10.6846%2fTKU.2011.00077

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