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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30121


    Title: 醫院急診部門損益分析之探討-以個案醫院為例
    Authors: 鍾宜穎
    Contributors: 陳明進
    黃崇謙


    鍾宜穎
    Keywords: 急診
    損益分析
    Date: 2002
    Issue Date: 2009-09-11 17:17:37 (UTC+8)
    Abstract: 摘要
    以傳統帳面上急診科部門損益表來看，無法得知急診部門對醫院造就的整體財務貢獻，因此本研究擬從急診病患離開急診，轉入住院所產生的財務盈餘，揭露傳統急診科部門損益表所忽略的轉診盈餘，以瞭解急診對於個案醫院的財務貢獻。
    本研究以個案研究之方式，選擇國內兩家醫學中心之急診部門為研究對象，探討醫院科部門損益衡量方法、急診對整個醫院的經營績效之影響與其潛在效益。
    個案醫院實證結果顯示，在醫院各科別住院醫療收入，有不等的比率是經由急診轉診而來；急診科損益表的財務盈虧數字，無法說明急診在醫院所扮演的重要角色，若單獨以損益表財務盈虧論斷該科經營績效，則不免失之武斷。
    Abstract
    The traditional income statements of emergency department cannot depict its overall financial contribution to a hospital. Therefore, this study is to calculate the potential earnings from an emergency patient being transferred to in-patient departments, and analyze the financial contribution, beyond the numbers in the income statements, of an emergency room to a hospital.
    This thesis adopts case study method by choosing the emergency rooms of two medical centers as samples, and investigates the earnings of other departments closely-related to the emergency rooms. Further, the emergency rooms’ potential influences on the overall operating evaluation and financial benefits to the hospital are also discussed.
    The results of the case study indicate that a substantial percentage of other departments’ in-patient revenues comes from those patients transferred from the emergency rooms. However, the financial figures in the monthly income statements of emergency rooms cannot show the important role the emergency room may play, resulting in underestimating the overall contributions of emergency rooms to the hospital on the basis of traditional income statements.
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    Description: 碩士
    國立政治大學
    會計研究所
    89353032
    91
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0089353032
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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