https://scholars.lib.ntu.edu.tw/handle/123456789/109485
標題: | 國內醫院推行成本會計制度與醫院效率關係之研究 A Study on the Relationship Between the Implemention of Cost Accounting System and Efficiency |
作者: | 張睿詒 | 關鍵字: | 醫院;效率;責任中心制度;資料包絡法;hospital;efficiency;responsibility center;data envelopment analysis | 公開日期: | 31-七月-2000 | 出版社: | 臺北市:國立臺灣大學公共衛生學院醫療機構管理研究所 | 摘要: | 本研究針對國內教學醫院,以問卷方 式進行成本制度中實施責任中心狀況的調 查,同時以其服務量進行醫院相對效率的 分析,再結合責任中心制度實施的資料與 相對效率資訊,進行實施責任中心制度與 醫院相對效率間關係之探討。總計發放會 計制度問卷129 份,有效回收問卷55 份。 其中有近82﹪的醫院已實施責任中心制 度,但在實施二年以內者卻佔其43.6﹪。 分析結果顯示,醫院的相對效率因公私立 別有有顯著差異,而依據實施責任中心制 度實施與否及實施期間分組統計顯示發 現,效率值有逐漸提升的情形,但未達統 計上的顯著差異。以Tobit 迴歸進行檢定, 模式的likelihood ratio test (X2=30.57, df=6,p<0.01)表示本研究的資料適合以 Tobit 模式分析,結果並發現醫學中心的效 率值達顯著差異,較其他層級有效率。 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. |
URI: | http://ntur.lib.ntu.edu.tw//handle/246246/5014 | 其他識別: | 892416H002054 | Rights: | 國立臺灣大學公共衛生學院醫療機構管理研究所 |
顯示於: | 健康政策與管理研究所 |
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892416H002054.pdf | 33.22 kB | Adobe PDF | 檢視/開啟 |
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