| Summary: | 碩士 === 中國醫藥學院 === 醫務管理研究所 === 89 === As the result of increasing aging people in the past two decades in Taiwan, the nursing homes have burgeoned dramatically. On the other hand, management skills are widespread utilized by hospitals gradually. Hospital-based nursing home are considered as one of the “Center of Cost Responsibility “ in hospital. Therefore, the efficiency of operation of hospital-based nursing home is much emphasized.
This is a case study of hospital-based nursing homes. The objective of this study is to establish an Activity-Based Costing (ABC) cost accounting system for a nursing home. Through establishing the new cost accounting system, we can realize the cost drivers, which show why and how costs happen. The cost drivers provide not only financial but also non-financial information which can assist managers to improve the efficiency of operation as well as to evaluate performance.
The results revealed that costs consumed by patients differ from each other based on their health status. This new cost accounting system has several implications for hospital-based nursing home. In terms of cost, this system enables the manager to monitor the costs of activity centers , to obtain the information of the budget cost and to set price for service. In terms of activities, this system assists the manager to set up the goal of management by objectives and it also provides the reference to improve the process of activities. In addition, managers can find the added-value activities by applying this system. In terms of performance, this system helps the manager to evaluate the performance of activities and to manage the extraordinary phenomenon.
Because the implementation of ABC cost accounting system for hospital-based nursing home needs both significant monetary and human resources, future study should perform a cost-effectiveness analysis to determine the scope and depth of this system.
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