English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 18076/20274 (89%)
造訪人次 : 5356564      線上人數 : 1262
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: https://ir.cnu.edu.tw/handle/310902800/23779


    標題: 醫院成本制度之分析-以傳統制度與目標制度為例
    Analysis the cost system of hospital-A Case Study on the traditional cost system and target cost system
    作者: 謝明娟
    申盛蓉
    簡苑珊
    陳靜雯
    貢獻者: 醫務管理系(所)
    高雄市立小港醫院會計室
    關鍵字: 傳統成本制度
    目標成本制度
    盈虧分析
    單項醫療
    traditional cost system
    target costing
    analysis of the profit and loss
    single item medical care
    日期: 2010
    上傳時間: 2011-05-18 11:58:36 (UTC+8)
    摘要: 本研究旨在探討醫院成本制度之運用,以南部某區域醫院為研究對象,分析傳統成本制度與目標成本制度。傳統成本制度以個案醫院內、外、婦、兒四大科95年8月1日至96年1月1日收入支出明細做分析,目標成本制度以個案醫院單項醫療之頭頸部立體血管造影檢查64切CT、無痛內視鏡(麻醉)、一般造影劑肝癌篩檢磁振造影掃描(MRI)做分析。研究結果顯示:以傳統成本制度而言,個案醫院於收案期間,內科為績效較佳的部門,平均獲利為9,135,867.5元,為值得各按醫院投資的科別。外科與兒科為虧損之部門。另外,婦、兒二科之人事成本分別占收入51.39%與57.16%,顯示宜再加強個案醫院人事成本的控制。內科之衛藥材成本站33%,顯示該項之成本比例偏高,建議個案醫院可尋求成本較低但品質優良的衛藥材。若盈虧趨勢分析,此四大科在10月之後均由虧轉盈之趨勢。以目標成本制度而言,個案醫院單項醫療之64切CT可獲得利潤為14%,無痛內視鏡(麻醉)可獲得利潤為8.03、一般造影劑肝癌篩檢磁振造影掃描(MRI)收費可獲得利潤為3.09%。可知如能合理的控制分析成本,基本上個案醫院仍有一定的利潤可得。
    The purpose of this research was to analyzes the traditional cost system and the target costing based on the Regional Hospital of Southem Taiwan. The traditional cost system was analyzed according to the revenue expenses by the case hospital's internal medical, surgery, obstetrics and gynecology departments through Aug. 01,2006 to Jan. 31, 2007. For the target costing, we analyzed the three-dimensional head and neck 64 slide CT scan, painless endoscopy, and MRI with contrast (Gd-DTPA) for screening of Hcc. The result showed that in point of the traditional cost system, the department of internal medical has been rated the better performance during the investigation. The average profit is NT $9,135,868. Thus, it is the department which is worth to invest for the hospital. On the contrary, the departments of surgery and pediatrics were in the loss. In addition, the personnel cost of the gynecology and pediatrics departments account for 51.39% and 57.16% of income; it showed that control the personnel cost should be strengthened by the hospital. For the material cost accounts for 33% in department of internal medical., seeking lower cost but high quality of material and medicine are the essential way for the hospital. According to this analysis of its profit and loss,all four departments will be operated from loss into profit after October. In target costing, the three-dimensional head and neck 64 slide CT scan get 14% of the profits , painless endoscopy get 8.03% of the profits, and MRI with contrast (Gd-DTPA) for screening of Hcc get 3.09% of profits. As the result, if we can conduct a reasonable cost-control analysis, the hospital can still reach its certain profit.
    關聯: 嘉南學報(人文類) 36期:p.336-348
    顯示於類別:[嘉南學報] 36 期 (2010)
    [醫務管理系(所)] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    36_336_348.pdf20506KbAdobe PDF743檢視/開啟


    在CNU IR中所有的資料項目都受到原著作權保護.

    TAIR相關文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋