作業基礎成本制在診所的應用――以一皮膚科診所為例

Since the implementation of National Health Insurance in 1995, the elementary medical clinics face a fierce challenge due to more competition and less medical payment than before. In order to become more competitive, the clinics should introduce some self-payment medical services to increase their incomes, as well as understand the cost structure and cost control of their medical services to decrease the costs.
Activity-based costing（ABC）is an important cost management tool that has become popular in recent years. A clearer relationship between services and costs can be established through the implementation of an ABC system. In Taiwan, there have been many studies investigating the implementation of ABC in large hospitals, but there are no similiar researches for elementary clinics. This study applied ABC system to a dermatological clinic in order to achieve the following purposes:
（1） To design an ABC model to calculate the costs of various medical service lines in a clinic and introduce knowledge of ABC to the managers of the elementary clinics.
（2） To use the information obtained from the ABC system as a basis for cost management and control.
（3） To use the research results to provide guidances for the clinics that will implement an ABC system.
This study employed case study method and reached the following conclusion:
（1） The ABC system can be implemented in the dermatological clinics and can provide more precise cost information for them.
（2） The ABC system can improve resource management and cost control for the dermatological clinics.
（3） The ABC system can also provide decision relevant information for managers and is helpful for dermatological clinics’ performance evaluation and improvement.