| Summary: | 碩士 === 東吳大學 === 會計學系 === 101 === The senior population (aged 65 years or older) of Taiwan is increasing from the 2,486,000 people in 2010 to 7,844,000 in 2060; while the proportion of total population rises from 10.7% to 45.6%. Dementia, a common disease in senior population, suffers about 170,000 seniors in Taiwan. It expects the number may be 800,000 in 2060. The care for dementia becomes a considerably heavy burden on the families and society.
Dementia is a progressive brain degeneration disease that causes people to lose the ability to identify people, thing, place, and objects while their routine activity functions will gradually decline due to the damage of the cognitive function. Their mortal in average 8 to 10 years but can only last 15 years in some special cases. Those patients are highly depend on their family member. Those heavy dependence have their family member exhausted. The institutional care mold can only solve those social problems..
The data from Ministry of Interior Affairs show that as of the end of 2011, there are 6,545 beds for fostering institutions, 44,794 care beds, and 4,750 chronic care beds. However, the lack of statistics on dementia care beds indicates a significant deficiency in care provided to patients of dementia. The main reason could lie on the fact that the fees charged for dementia care is relatively higher and the government does not provide proper subsidy or measures.
This study is to explore the true care costs for seniors suffering from dementia,. The study conducts in-depth interview with the senior personnel working at the case institutions in addition to conduct on-site observations. The study applies operation-based costs system to analyze the various caring operations, followed by applying the various operating labor hour of questionnaires to analyze the calculate the maximum costs for institutional care for seniors suffering dementia as NT84,070 and the minimum value as NT40,032.
The study intends to applies the results as reference to the Government’s “Long-Term Care 10 Year Plan” for seniors suffering from dementia and the care benefits standards, providing the long0term care industries with operating costs management and pricing reference to care for seniors suffering from dementia.
Keywords: Seniors suffering dementia, Activity-Based Costing, Institutional Care
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