Financial Operating Analysis in the Non-for-Profit Foundation of Public Psychiatric Specialty Institution

• Main Authors: Ming Chang, 張敏
• Other Authors: Sing-Chew Tam
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/52466458745353406337

碩士 === 國立陽明大學 === 醫務管理研究所 === 92 === The objective of this research is to analyze the operating income and cost status of the “National Army Psychiatric Specialty Teaching Hospital”. To compare the finance condition with the other equivalent quality hospital and to understand the hospital’s advantage and the weakness of the financial control management. Through the financial analysis results to evaluate the cost generated due to take care of military personnel. In order to illustrate the importance of the public affairs budget supporting and the rationality of National Health Insurance payment. The research selects the “Armed Forces Beitou Hospital” as the case study subject. To apply the management accounting cost apportioned method to perform a fact-finding diagnosis about the hospital’s operating cost and income status in 2003. In the meantime, the research also makes a relativity analysis of the finance control condition with the “Taipei City Psychiatric Center”. For the hospital overall operating cost, “The Employ Personnel Cost” shares 51.9% and follow by “the Drugs and the Medical Materials Cost” shares 27.2%; the two subjects are the highest items. Among the Employ Personnel Cost, “ Nursing Staffs Cost” is the highest, accounts for 48.9%.; The “Drugs Cost” is highest by the outpatient service, accounts for the total drugs cost 66.8%. Among the “Individual Department Cost” is highest by the general public acute hospitalized, accounts for the total cost 38.7%; Follow by the outpatient service, accounts for the total cost 24.0%.For the profitability of hospitalized unit income analysis, the general public acute hospitalized unit income is the highest as NT$1,917 per person-date and the daytime hospitalized to be the lowest as NT$618 per person-date. For the profitability hospitalized unit cost analysis, the general public acute hospitalized unit cost is the highest as NT$1,877 per person-date and the daytime hospitalized to be the lowest as NT$700 per person-date; Only the acute hospitalized net unit profit is a positive number, others all are negative number. For the hospitalized part, the military personnel chronic hospitalized loses money in a big way; the net unit lost is　NT$515 per person-date. The emergency medical treatment net unit　loss reaches as high as NT$4,543 per person-time. The profit and loss ratio reaches as high as negative 378.0%. After the National Health Insurance bring into practice, the majority psychiatric medical service payment items increase by no means. Even if unceasingly simplifies the human affairs cost or reduces other cost disbursements, but all the medical services present deficit condition. Therefore in order to maintain the medical service quality, to complete the duty of taking care military personnel and to maintain the hospital eternal development, it is necessary to have sufficient public affairs budget supporting and to promote the National Health Insurance payment to an acceptable standard.