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Application of activity-based costing (ABC) in the evaluation of eye-LASIK surgical cost in Taiwan.

机译：作业成本法（ABC）在台湾人眼LASIK手术成本评估中的应用。

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摘要

The surgery fee is an often-debated topic in Taiwan's health service system. Especially in some procedures that patients have to pay out of their pockets like LASIK. This study evaluates eye-LASIK surgery costs and tries to find a method to establish an appropriate eye-LASIK surgery fee for hospitals.; Unlike the US health care system, health services reimbursement in Taiwan's health care system follows the Japanese tradition. Health care charges are included in the physician fee. Therefore, it is hard to distinguish the MD's contribution from the contribution of others. In this study, the physician fee will be separated and evaluated from the cost structure accurately by using the Activity-Based Costing Method and by Traditional Costing Method.; Two different costing systems, Activity-Based Costing and the Traditional Costing method were used, to compute each component cost of the 181 cases. Then they were analyzed using a paired t-test. A low p value for the test (less than 0.05) indicates that there is a significant difference between the two variables.; The total cost's mean of the 181 cases computed using Activity-Based Costing is NT{dollar}47,900.58 and the standard deviation is 265.40. The mean computed using the traditional costing is NT{dollar}42,871.81 and standard deviation is 8,985.83. There are no missing cases. The reason that a high SD showed is because that the total costs calculated using traditional method are not steady. Some component costs like supporting material cost and overhead cost could be misestimated in a particular month. The statistical outcome of samples calculated using Activity-Based Costing presents that 95% confidence interval for the mean is from 47861.65 at the lower bound to 47939.51 at the upper bound. The standard error is 19.72.; The results of the paired t-test show that t value is 7.365. The 95% confidence interval of the difference, from 3681.479 to 6376.068, does not include zero. And the p = 0.000 (less than 0.05) indicates that there is a significant difference between these two groups.; These findings can be hospitals' cost evaluation references and help to improve health care quality in Taiwan.
机译：手术费是台湾医疗服务体系中经常争论的话题。尤其是在某些手术中，像LASIK这样的手术患者必须自掏腰包。这项研究评估了眼睛LASIK手术的费用，并试图找到一种方法来确定适合医院的眼睛LASIK手术费用。与美国的医疗体系不同，台湾医疗体系中的医疗服务报销遵循日本的传统。医疗费用包含在医师费用中。因此，很难将MD的贡献与其他人的贡献区分开。在这项研究中，医师费用将通过基于活动的成本法和传统成本法从成本结构中准确分离和评估。使用两种不同的成本核算系统，即基于活动的成本核算和传统成本核算方法，来计算181个案例的每个组成部分成本。然后使用配对t检验对它们进行分析。测试的低p值（小于0.05）表明这两个变量之间存在显着差异。使用基于活动的成本计算法计算的181个案例的总成本平均值为NT {dollar} 47,900.58，标准差为265.40。使用传统成本计算得出的平均值为NT {dollar} 42,871.81，标准差为8,985.83。没有遗漏的情况。 SD高的原因在于，使用传统方法计算的总成本不稳定。某些材料成本（例如辅助材料成本和间接成本）可能会在特定月份被错误估计。使用基于活动的成本法计算的样本的统计结果表明，平均值的95％置信区间是从下限的47861.65到上限的47939.51。标准误差为19.72。配对t检验的结果表明t值为7.365。从3681.479到6376.068的差异的95％置信区间不包括零。 p = 0.000（小于0.05）表明这两组之间存在显着差异。这些发现可以作为医院的成本评估参考，并有助于提高台湾的医疗质量。

著录项

  • 作者

    Tsai, Pi-Hung.;

  • 作者单位

    Saint Louis University.;

  • 授予单位 Saint Louis University.;
  • 学科 Health Sciences Public Health.; Health Sciences Health Care Management.
  • 学位 Dr.P.H.
  • 年度 2004
  • 页码 96 p.
  • 总页数 96
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 预防医学、卫生学;预防医学、卫生学;
  • 关键词

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