A Study of Cost Driver and Scale Economy Analysis in Hospitals

• Main Authors: CHEN,HUI-WEN, 陳慧雯
• Other Authors: LU,CHAO-HSIEN
• Format: Others
• Language: zh-TW
• Published: 100
• Online Access: http://ndltd.ncl.edu.tw/handle/32560080853300525445

碩士 === 南台科技大學 === 企業管理系 === 99 === This study investigates the relationship between volume and various cost accounts in hospitals and explores whether larger hospitals have economy of scale. Using the financial and operational data from foundation hospitals in Taiwan over 2005 through 2009, we regress various cost accounts on volume and hospital scale. The evidence shows that, first, volume is the primary cost driver of health care costs and administrative overheads except R&D expenses. Second, in the Material expense, the Rent expense and the office expense , the larger hospitals’ fixed costs are higher than smaller hospitals’ fixed costs；in the Management expense, the larger hospitals’ fixed costs are lesser than smaller hospitals’ fixed costs. Third, in the relations of LOS and the Rent expense, the larger hospitals’ costs compared to smaller hospitals’ costs few 3.26%; in the relations of LOS and the office expense, the larger hospitals’ costs compared to smaller hospitals’ costs few 1.58%; in the relations of LOS and Management expense, the larger hospitals’ costs compared to smaller hospitals’ costs many 0.77%; in the relations of VISIT and Material expense, the larger hospitals’ costs compared to smaller hospitals’ costs few 0.77%; in the relations of VISIT and Rent expense, the larger hospitals’ costs compared to smaller hospitals’ costs many 1.83%.