Journal of the Korea Safety Management & Science (대한안전경영과학회지)

Korea Safety Management & Science (대한안전경영과학회)
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Hospital Costing Applied to Building Block Costing Methods Research

Building Block Costing 방법을 적용한 종합병원 원가계산 적용 방안 연구

  • Kim, Young-Cheol (Department of Industrial Management Engineering, MYONGJI University) ;
  • Kang, Kyung-Sik (Department of Industrial Management Engineering, MYONGJI University)
  • 김영철 (명지대학교 산업경영공학과) ;
  • 강경식 (명지대학교 산업경영공학과)
  • Received : 2016.10.13
  • Accepted : 2016.12.20
  • Published : 2016.12.30
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Abstract

Hospital costing has generally been using ABC costing method. However, based on increase of expensive equipment, the fixed cost is increased in the hospital industry. The most common equipment industry are using building block costing method for depreciation and equipment management costing elements. Additionally it presents three options that may be considered to be supported by the IT system to find the most appropriate alternative.

Keywords

References

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