Korea Journal of Hospital Management (한국병원경영학회지)
- Volume 10 Issue 1
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- Pages.25-47
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- 2005
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- 1226-6299(pISSN)
A Case Study on Activity-Based Costing for a hospital
전통적 원가계산과 활동기준 원가계산의 비교연구
- Jung, Yong-Mo (Hyundae Hospital) ;
- Yang, Dong-Hyun (Department of Health Services Administration, Graduate School of Public Health, Inje University) ;
- Lee, Yong-Chul (Department of Healthcare Management, College of Health Science, Catholic University of Busan) ;
- Leem, Bock-Hee (Department of Healthcare Management, College of Health Science, Catholic University of Busan)
- Published : 2005.03.30
Abstract
This study was purposed to find out the difference of the accounting of practical cost between the ABC system and the traditional costing system applied in a hospital, to verified general effect of ABC. Methods: This case study deals with the method of calculation, the cost information that is produced at K hospital in Busan. To examine ABC system and traditional costing system, applying them to the clinical pathology, radiology, physics in K hospital. Results: As a result of costing analysis, it is showed maximum difference of 50% between ABC and traditional cost. compared in revenue center, it occurs the difference of 15% of them. considering the result, it is confirmed that ABC could be used as a means to offer more precise information. therefore, ABC makes possible to produce precise costing information and grasp the driver of cost, and it is possible to reduce cost effectively. Conclusion: ABC provide six benefits: (1) more accurate of service delivered (2) inproved pricing and contracting strategies (3) improved management decision making capability (4) greater ease of determining relevant costs (5) reduced nonvalue added costs.
Keywords
- ABC(Activity Based Costing);
- Traditional cost;
- Revenue center;
- Cost driver;
- FTE(Full Time Equivalent)