Korea Journal of Hospital Management (한국병원경영학회지)

Korean Society of Hospital Management (한국병원경영학회)
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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)
  • 정용모 (부산 현대병원) ;
  • 양동현 (인제대학교 보건대학원 병원경영학과) ;
  • 이용철 (부산 가톨릭 대학 병원경영학과) ;
  • 임복희 (부산 가톨릭 대학 병원경영학과)
  • Published : 2005.03.30
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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.

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