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KMID : 1170320070130020137
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Korean Journal of Health Economics and Policy
2007 Volume.13 No. 2 p.137 ~ p.161
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A Development of a Cost Accounting System for Ultrasonography in a Secondary Hospital
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Kang Shin-Hong
Kwon Soon-Man
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Abstract
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The objectives of this study are to compute the cost of ultrasonography, to assess profitability by comparing cost with customarily charged medical fee, and to analyze strategies to reduce the cost of Ultrasonography procedures in a secondary hospital. This study calculated the cost of Ultrasonography screening procedures at Ultrasonography departments, such as diagnostic radiology, cardiac internal medicine, and obstetrics and gynecology in a secondary hospital. The method for computing the cost is mainly based on Activity-Based Costing. Specifically, indirect cost, depreciation cost and repair charge were traced on the basis of time. The case of material cost was traced by the number of behavior cases, and personnel cost was sometimes based on behavior time. This study shows that customarily charged fee for the screening procedures didn’t fully compensate the cost of ultrasonography in the secondary hospital that was analyzed. To reduce cost, hospitals need to install ultrasonography based on sound economic analysis. Fee setting for ultrasonography should be based on reasonable cost accounting, and needs to provide incentives for hospitals to adopt ultrasonography in a cost-effective way.
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KEYWORD
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Ultrasonography, Activity-Based Costing, Secondary Hospital, Cost reduction
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