| Summary: | 碩士 === 國立陽明大學 === 醫務管理研究所 === 91 === The development of information technology have broaden the aspects of cost accounting, Activity-Based Costing. ABC has many advantages, such as the calculation of cost is more accurate, and process analysis, activity selection and change of cost drivers provide all essential information for management.
The subject of this study was the operation room of a medical center. The products of the operation room were identified, related costs were listed and categorized, the operation process was analyzed with activity selected. Cost drivers were used to attribute all costs to different categories such as operation preparation, operation management, operation techniques, equipment, and maintenance, etc. They were later allocated to different cost objects.
Activity-based costing evaluates the costs of the products of an operation room, which provides a clearer picture of the profit generated by this product, and helps the hospital to plan and allocate limited resources. Due to the complicity of medical products and varieties in manufacturing process, cost accounting in this area has not been satisfactory. Calculation of cost by individual physician was performed in this study which elucidated the reasons for variances and offered suggestions for improvement. It also provided useful data in establishing clinical routes, and furnished the database for sound operations of responsibility accounting and performance measurement.
The management entity should note that the cost-effectiveness of saved time by this activity is no less important than the profit it generates. Through the improvement in manufacturing process and usage of the capacity to its fullness, Activity-Based costing is the best strategy one can adopt under the present national insurance policy. In the past the management entity might have grasped a vague idea of the right direction of adequate management, but there was no way to assess the severity of problems that caused trouble. Activity-based costing provides pertinent data to solve this problem. This study proved that activity-based costing is an excellent tool for hospital management.
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