Probing into Mode of Cost Accounting of Health Service Industry-Taking H-Hospital as an Example

• Main Authors: Fang-Mei Huang, 黃芳美
• Other Authors: Tsai-Yen Chung
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/34532912350294734621

碩士 === 元智大學 === 管理研究所 === 96 === Due to the change of health services payments of National Health Insurance System, it makes the medical treatment and health care industry more difficult to run the business day by day. Except for the change of health services payments system, high customer satisfaction also makes medical treatment and health care industry faces the double challenges to improve medical treatment quality and reduce operating cost. Medical treatment industry cost structure is complicated. However, due to the change of medical environment, most hospitals have already built responsibility accounting system actively. Except that responsibility accounting system can show department''s performance but also trough activity-based cost concept can deeply understand the cost process of every department’s work, incorporate three elements, such as effective operation, high quality, and low cost, etc. in the medical care in the future. The cost system which the medical care industry set-up is generally a financial report system in the past, the system at this stage is to track cost according to cost center, therefore it is irrelevant with activity and process and focus on a responsibility accounting excessively. Activity-based costing system apportions merchandise cost by activity cost factor mainly which can make up the deficiency of the traditional cost system. This research divides two stages to investigate hospital cost accounting system: the first stage discusses the responsibility accounting system of case hospital, and allocates each cost to the radiology department by traditional apportionment way and calculate out the management performance of the department. The second stage is to understand the activity process of case hospital radiology department. To build-up every ABC cost information, analyze the cost of every work of the radiology department, and then compare with traditional apportionment system. Compared by analyzing to find out whether there are unreasonable situation in the cost, and try to improve the unreasonable cost. This research shows that there are great differences in calculating product cost and profit between activity-based cost system and traditional apportionment system. Therefore, we can promote to get other department’s unit product profit through the case hospital’s product cost calculation. If can combine with performance evaluation system in the future, it can be completely present the management performance of the case hospital.