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KMID : 1001720120220020139
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Journal of Vocational Rehabilitation
2012 Volume.22 No. 2 p.139 ~ p.158
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A Study of Activity-based Costing Focused on Rehabilitation Services at Community Rehabilitation Centers
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Park Kwang-Ok
Jeon Ju-Hye
Park Yong-Min
Jeong Hyeon-Ju
Hwang Ju-Hee
Park Hee-Chan
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Abstract
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The purpose of the study was to prepare for new groundwork and develop principles for budget support methods in vocational rehabilitation services in community rehabilitation centers. With this foundation, it would be possible to hunt for various aspects of budget support for vocational rehabilitation services in community rehabilitation centers. This study attempts to regulate an accurate environment that enables the application of the Activity Based Costing (ABC) model by identifying prime cost, activity-based flow of cost, directed cost and indirect cost. The ABC model and technique enables an evaluation of cost based on demands from operating activities. The technique is recognized as an innovative and potentially valuable costing methodology that is advantageous compared to over-generalized costing methods that consider cost information. By taking a structured insight into vocational rehabilitation services’ activities, a community rehabilitation center can develop a cost-effective valid model of the rehabilitation center operations and identify the linkages between the costs, activities, and services.
As a result, real costs could be calculated that reflected the characteristics of community rehabilitation centers. Further, adjusted cost could be applied to identical indirect costs. A range of service costs and recommended costs for various rehabilitation services were also suggested by the practical testing. The suggested cost may play a crucial role not only in cost accounting area but also in budget estimation and strategic vocational rehabilitation service fee and other planning in community rehabilitation centers. For the policy makers, it may be an option for the various budget support methods such as a purchasing agreement or voucher system.
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KEYWORD
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community rehabilitation center, vocational rehabilitation services, activity-based costing
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