The Application of Time Driven Activity Based Cost for Health Care Organization －A Case Study for Sleep Center of A Medical Center

• Main Authors: Sheng-lung Hu, 胡勝隆
• Other Authors: Sing-Chew Tam
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/23676038716798779692

碩士 === 國立中央大學 === 財務金融研究所 === 97 === 　　Health insurance was started at March 1 1995 in Taiwan. This system is probably regarded as an important watershed in Taiwan medical t history. This system makes people of cure more convenient. In recent year the medical expense increases strongly. Because it is not easy to increase the health insurance expenses, national health insurance change payment system. This change would make the medical institution finance become critical. In this situation it is important understand how to control of cost. The scholar thinks the Activity Based Cost (ABC) theory was accepted for medical industry, however implement this system is not easy and not cheap. This is why the medical industry used this theory lower than other industry. 　　Kaplan and Anderson in 2007 publish Time Driven Activity Based Cost (TDABC). This theory not only significantly reduce calculation step of ABC, but also could adjust at any time. This research takes the center of the sleep check of certain medical center as a research object, because this hospital would like to understand the related cost of the sleep check. This research purpose would like to understand whether TDABC is applicable to a medical institution or not. 　　Because each treatment in the medical industry need a lot of department support, if using TDABC could reduce calculation step. Using TDABC could not only immediately update the cost information. The research finds sleep checks cost is higher than national health insurance standard payment. If individual case hospital using national health insurance standard payment to make price policy, it could be get loss.