A Study on the Relationship Between the Implemention of Cost Accounting System and Efficiency
Date Issued
2000-07-31
Date
2000-07-31
Author(s)
DOI
892416H002054
Abstract
This study surveyed the status quo of
implementing responsibility centers of
teaching hospitals in Taiwan. In addition,
efficiency analyses through DEA were
conducted for these teaching hospitals. The
relationships between efficiency and
implementation of responsibility center
system were further investigated. 129
teaching hospitals were surveyed, and 55
responses were valid. Whereas near 82% of
responses have implemented responsibility
center system, about 43.6% of them apply
this system less than 2 years. The result
shows that no relationship is significantly
concluded between efficiency and
implementation of responsibility center
system while hospital characteristics are
adjusted. Medical centers have higher
efficiency scores than other types of teaching
hospitals.
Subjects
hospital
efficiency
responsibility center
data
envelopment analysis
envelopment analysis
Publisher
臺北市：國立臺灣大學公共衛生學院醫療機構管理研究所
Type
report
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892416H002054.pdf
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