Resources Utilization Analyses and Establishment of Cost Management System for a Medical Department An Example of Pulmonary Care Division in a Medical Center
Date Issued
2004
Date
2004
Author(s)
Chou, Chien-Ming
DOI
zh-TW
Abstract
The National Health Insurance had been implemented eight years to date.Because the health care expenditures had continuously increased, Bureau of National Health Insurance not only executed the Demonstration of Ventilator Dependents Managed Care in July 2000, but also introduced an overall global budget in July 2002. For this reason, with the constraints on the growth of hospitals’ revenues, hospitals and pulmonary care division managers, which expect to obtain adequate profits, focus on cost control and management.
Pulmonary care divisions in hospitals are of high cost, multiple activity patterns, and complex products. They provide services such as outpatient services, functional diagnoses, hospitalizations, and teaching and research.
Traditional responsibility center costing system can calculate the cost of the department level simply. Therefore, neither can it provides accurate cost
information of activities and products, nor a basis for hospitals’ managers to make a strategic decision. In the various cost management systems, ABC/M system is considered to provide accurate cost information of pulmonary care divisions, and the value of cost information to hospitals’ managers is substantially useful. The purpose of this study is to establish a costing and management model based on ABC/M principles for pulmonary care divisions, and to utilize financial and non-financial information obtained from ABC/M system in order to assist pulmonary care divisions to procure the goal of cost management.
The analysis unit of this study is a pulmonary care division in a medical center. The data were collected in March, 2003. First, four activity centers are defined, and they are the outpatient unit, the functional diagnosis room, the hospitalizations, and the teaching and research. Secondly, total pulmonary care costs are assigned to activity center and activities which belong to each
activity centers based on resource drivers. Last, the activity costs are assigned to the final products based on activity drivers, and the cost of each product is calculated.
After implementing and analyzing ABC/M system in the pulmonary care division, the results of this study are as follows. There are twenty-nine activities and nineteen products are distinguished. The overall gross profit rate is 5.9%. The resource analyses show that 51.7% of the total costs are supplies and drugs, followed by 38.6% of the total costs are labor costs. The equipments and overhead allocated are 5.2% and 4.4% respectively. The activity center analyses also show that the hospitalization is the greatest activity center and accounts for 78.3% of the total costs, and the outpatient unit accounts for 17.6% of the total costs secondly. The functional diagnosis room and the teaching and research are of 2.9% and 1.2% respectively. The break-even quantity analyses show that the services volumes of ventilator dependents in ICUs, RCC, and Medical and Surgical Wards are exceed the break-even quantities, however, the volume of the functional diagnosis rooms is under the break-even
point.
Through this study, the conclusions are as the followings. ABC/M system is applicable to the pulmonary care division. In addition, accurate cost information obtained form ABC/M system can provide service costs for each patient and then assist the pulmonary care division to achieve the goal of cost management. Moreover, in comparison with traditional responsibility center costing system, ABC/M system can provide non-financial information to help pulmonary care division managers to devote themselves to capacity management and performance evaluation. Finally, ABC/M system is used not only to improve resources management and the capabilities of managers’ decision-making, but also to be a basis for the reward system.
Subjects
作業基礎成本與管理制
成本管理系統
資源耗用
胸腔內科部門
呼吸照護中心
Activity-Based Costing and Management
Cost Manage
Type
thesis
File(s)![Thumbnail Image]()
Loading...
Name
ntu-93-R90843008-1.pdf
Size
23.31 KB
Format
Adobe PDF
Checksum
(MD5):159637f845b7521db0f9a8a107f83eb4