| Summary: | 碩士 === 國立屏東商業技術學院 === 資訊管理系 === 92 === The Health Insurance Bureau of Taiwan for actively controlling medical service resources waste and reducing the health insurance finance question, carries out a new payment system such as to evaluate case of illness for calculating compensation and to promote the Diagnosis Relation Groups, and gradually carries out the total amount budget payment system. Therefore financial risk is being transferred from the health insurance bureau to hospitals; therefore hospitals must take the responsibility of cost control now. In the recent years, the medical service market competition intensely. If a hospital is not good on business strategies, her business and cost allocation will inevitably face on a difficult condition of running her business.
This research is to affiliate common disease work flow analysis of outpatient service, structure tree, bill of material, and Activity-Based Costing concept, to construct a cost model for outpatient medical service. And Unified Modeling Language is applied for system analysis and design on developing the cost management on an outpatient medical service information system.
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