The Relationship between Capital Budget and Operational Efficiency —The Case of a Teaching Hospital at South Taiwan

• Main Authors: Yu-fan Lin, 林玉環
• Other Authors: fucj
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/38451363249611086221

碩士 === 國立雲林科技大學 === 會計系研究所 === 95 === Around these years, each payment system that has been applied by Bureau of National Health Insurance affects the medical environment and quality of medical service. Global budget, one of the payment systems, controls medical cost and distribute medical resources well. Using negotiation mechanism to solve the problem of “limited resource”, Global budget reduce the conflicts between consumers and medical service providers. Moving from Retrospective Payment System (RPS) towards Prospective Payment System (PPS), Bureau of National Health Insurance hopes to solve the uneven dispute of resource allocation through the redistribution amounting to budget of the hospitalization cost. In order to evaluate the relationship between Capital budget and operational efficiency of the teaching hospital at south Taiwan, DataEnvelopment Analysis -DEA and Malmquist productivity index havebeen applied in this study. By data collection and empirical analysis,this study has conclusions. The first, regarding to static efficiency , the technical inefficiency is resulting from scale inefficiency , and the inefficient scale is due to inappropriate resources distribution . This study suggests that the hospital should enhance enterprise reso-urce planning efficiently to attract various customer groups and thenraise operational efficiency in the future. Furthermore,this study also finds the critical input and output that can improve the performanceof hospital and provide measurable model to achieve the goals ofefficiency operation.