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KMID : 0926620050100010025
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Korean Journal of Hospital Management
2005 Volume.10 No. 1 p.25 ~ p.47
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A Case Study on Activity-Based Costing for a hospital
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Jung Yong-Mo
Yang Dong-Hyun
Lee Yong-Chul
Lim Bok-Hee
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Abstract
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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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KEYWORD
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ABC, Activity Based Costing, Traditional cost, Revenue center, Cost driver, FTE, Full Time Equivalent
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