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    Title: 運用作業基礎成本管理制探討健檢中心之成本
    Using the activity-based cost management to explore the cost of the health examination center
    Authors: 林俊勛
    Contributors: 李佳玲
    林俊勛
    Keywords: 作業基礎成本管理制(ABC/M)
    健檢中心
    成本分攤
    成本動因
    Date: 2019
    Issue Date: 2019-07-01 10:42:43 (UTC+8)
    Abstract: 我國於民國91年7月開始，全面實施上限制總額支付制度(Global Budget System)，國內許多醫院紛紛改變經營策略，以開發自費醫療服務項目，來增加健保以外的收入，可能因此造成醫療資源之浪費。醫療機構在收入成長大幅受到限制的情況下，如何有效控管成本與分配資源已成為醫院營運的重要考量。

    由於醫療服務成本之計算可做為醫院訂價之基礎，且醫院提供的自費健檢服務相對於其他醫療服務而言，擁有較高的訂價自主權，加上近年國人之健康意識抬頭，「預防醫學」之觀念漸受重視，故本研究以某區域級教學醫院之健檢中心為研究對象，採作業基礎成本管理制(ABC/M)來分析其成本及獲利，藉由建立資源、作業與成本標的之間的因果關係，來進行間接成本之分攤，與個案健檢中心目前試算的成本相較下，更具因果關係、考量的層面也更全面。此外，也提供關於各作業中心(A部門及B部門)及各項作業之產能利用情況，並藉由分析各項作業之屬性，協助其管理作業之績效，期能提供健檢中心於各項產品(健檢)及顧客之管理上，以及日常的營運上，能具有更攸關，以及整合因果關係之決策資訊。
    Taiwan began to implement the Global Budget System (expenditure cap) in July 2002. Many hospitals in Taiwan have changed their business strategies to develop self-funded medical services to increase income beyond health insurance, which may result in waste of medical resources. Under the circumstances that the income growth of hospitals is greatly limited, how to effectively control costs and allocate resources has become an important consideration for hospital operations.

    Since the calculation of healthcare service costs can be used as the basis for hospital pricing, and the self-funded health examination services provided by hospitals have higher pricing autonomy than other medical services, and the health awareness of Taiwanese has risen in recent years, the concept of preventive medicine has been paid more and more attention. Therefore, this study takes the health examination center of a regional teaching hospital as the research object, and uses the activity-based cost management to analyze its cost and profit. Indirect cost allocation by establishing a causal relationship between resources, activities, and cost objects. Compared with the current cost allocation method of the case health examination center, ABC/M provides more causal relationship, and the level of consideration is more comprehensive.

    In addition, this study also provides information on the utilization of each activity center (A department and B department) and various activities, and analyzes the attributes of each activity to assist in the management of performance of various activities. Product (health examination) and customer management, as well as daily operations, can have more relevant and integrating causality information for decision-making.
    Reference: 中文參考文獻
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    Description: 碩士
    國立政治大學
    會計學系
    106353030
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1063530301
    Data Type: thesis
    DOI: 10.6814/NCCU201900139
    Appears in Collections:[Department of Accounting] Theses

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