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KMID : 0654219920010000293
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Journal of Asan Welfare Foundation Haesung General Hospital
1992 Volume.1 No. 0 p.293 ~ p.332
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A Study for Hospital´s Cost Accounting Methods
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이순우
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Abstract
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On a difficulties in managing the hospital due to its specialities and some other restriced circumstances, this study was originated in an attempt to find a solution in an internally resonable management and, among other various possible solutions, this is to suggest the ways of cost accounting by unit of medical treatment department.
Especially, the present study suggests two kinds of method regarding such cost accounting by unti of medical treatment department, and being derived from comparison and study on the diference of each method, the method(II) rather than method( I ) could be judged to be more reasonable way in cost accounting.
This study also shows the result of practical cost accounting by unit of medical treatment department, which was applied to the "H" hospital of "A" Social Welfare Foundation, for example.
The major advantages of the cost accounting by unit of medical treatment department are providing with the data to be helpful the decision making regard the establishment or the enlargement of a certain department and the cost control ; to induce the incentive payment system as per personal achievement ; to be usful the efficient arrangement of resource in terms of personnal management and organization ; to realize the cost composition and profit & loss status by each medical treatment deparment, and to evaluate and compare the achievement of each medical treatment department.
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