The Impact of Medicare Service Volume and Complexity on Overhead Costs in Hospitals
碩士 === 南台科技大學 === 企業管理系 === 99 === Using financial and operational data from foundation hospitals in Taiwan over 2005 through 2009, we study the relationship between various overhead costs and volume and complexity. The results show that, in terms of volume, and complexity, these overhead costs all...
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| Format: | Others |
| Language: | zh-TW |
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| Online Access: | http://ndltd.ncl.edu.tw/handle/87448578742957860593 |
| Summary: | 碩士 === 南台科技大學 === 企業管理系 === 99 === Using financial and operational data from foundation hospitals in Taiwan over 2005 through 2009, we study the relationship between various overhead costs and volume and complexity. The results show that, in terms of volume, and complexity, these overhead costs all are significantly positively associated with health care costs which include staff, medicine, and material costs. Thus, we confirm that volume, and complexity all are critical cost drivers for hospitals.
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