| Summary: | 碩士 === 長榮大學 === 經營管理研究所 === 92 === Abstract
With the implementation of National Health Insurance in 1995, the health care expenditures have continuously escalated. In order to control the expenditures,The Bureau of National Health Insurance was trying to balance their expense pressure and trying to substitute the conventional “Fee for Service” system with“Case Payment”and“Global Budgets”system. Therefore, with the intense constraint on the growth of hospitals’ revenues, the more hospitals thus have to strengthen their cost control and management to obtain adequate profits. Cost management has become one of the most important issues facing hospital managers in Taiwan.
The traditional cost accounting system had widely used by domestic hospitals. Due to lake of cause-effect relationships, it does not reasonably reflect the actual cost and cause cross subsidization among departments. It may thus end up leading to wrong decisions for the management. With ABC’s cause-effect basis, all costs and the relationships among products, activities, and resources could be clearly developed; therefore, such information could serve as valuable reference in making decisions.
This study intends to establish an activity-based costing system for Virginal Delivery procedure in Gyniatrics & Obstetrics department of a medical center.Investigation was first conducted to analyze business processes and product lines in the department.The costs of activities and procedures were thus calculated.Management information was thus further explored in order to assist operating objectives.
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