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題名：作業基礎成本法與相對值單位法之成本結構相關性比較--以牙科60項處置為例
書刊名：臺灣公共衛生雜誌
作者：陳琇玲／張睿詒／戴復興
作者(外文)：Chen, Hsiu-ling／Chang, Ray-e／Tay, Hock-hin
出版日期：2004
卷期：23:5
頁次：頁388-397
主題關鍵詞：作業基礎成本法；相對值單位法；牙科；成本；Activity-based costing；ABC；The relative value unit method；RVU；Dental；Cost
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:7
  • 點閱點閱:236
　　　　　目標：比較作業基礎成本法(the activity-based costing method, ABC)及相對值單位法(the relative value unit method, RVU)分析牙科處置所獲得結果之相關性，以提供醫院及衛生主管機關選擇成本分析方法之參考。方法：以前人利用ABC及RVU二種方法，分析牙科成本或投入資源相對值所獲得結果(ABC研究與RVU研究)，探討二個研究60個可對應處置，區分牙體復形科、根管治療科、牙周病學科、口腔外科四科，其醫師成本、耗材成本、其它執業成本、總成本之Spearman掇 rho相關。並且將二個研究結果分別與92年健保支付標準進行Spearman掇 rho檢測。結果： ABC研究與RVU研究結果，不論在醫師成本、耗材成本、其它執業成本、或總成本四個構面，相關性均達顯著(p＜0.01)。口腔外科四個構面相關性更高，根管治療科四個構面卻均未達顯著相關。二個研究結果之各構面中，「醫師成本」與「總成本」相關性均高，其次為「其它執業成本」，「耗材成本」相關性最低。二個研究結果均分別與92年健保支付標準呈顯著且高度相關(p＜0.01)。結論：(1)ABC研究與RVU研究結果在四個構面(醫師、耗材、其它執業成本、總成本)之成本與相對值排序關係一致，尤其是醫師成本及總成本。(2)不論ABC研究或RVU研究，健保支付標準足以反應牙科處置投入資源相對性的排序關係。(3)雖然無法判定ABC與RVU的優劣，但是二個研究結果的高度相關，顯示醫療機構及衛生主管機構可以依據可投入資源多寡，以及目的不同，來選擇成本分析方法。
　　　　　Objectives: The purpose of this study was to compare the correlation of cost datas for 60 dental procedures between the activity-based costing method (ABC) and the relative value unit method (RVU). This may serve as a reference for choosing the optimum cost method for hospitals or government health departments. Methods: From previous research (ABC study and RVU study), 60 procedures from four dental specialities (Operative Dentistry, Endodontics, Periodontics, and Oral Surgery) could be found correspondingly. The correlation between two studies in terms of physicians?cost, medical material cost, other practice cost, and the total cost were compared by Spearmen掇 rho. The correlation between the total cost of each of the two studies and the reimbursement given by the National Health Insurance (NHI) were also compared. Results: The cost datas of ABC and RVU studies correlated significantly with each other (p<0.01) in respect to physicians?cost, medical material cost, other practice cost, and total cost. The costs of Oral Surgery had the best correlation of the four specialties with the lowest one being Endodontics. On the four dimensions, physicians?cost and total cost had the best correlation. Other practice cost was second, and medical material cost was the lowest. The total cost of ABC study or RVU study was significantly correlated with the reimbursement given by NHI. Conclusions: The sequencial relationship of costs between ABC and RVU were similar, especially in terms of physicians?cost and total cost. (2) The reimbursement given by NHI can respond to the costs of ABC study or RVU study. (3) In respect to the high correlation between two studies, though one cannot judge which one is better, we suggest hospitals or governments adopt the cost method according to the resouces which can be utilized.
期刊論文
1.陳琇玲、溫信財、楊志良、張孝新(20001200)。試以相對價值表(RVS)訂定醫師費計算基準--以牙科79個處置為例。中華公共衛生雜誌，19(6)，411-422。new window  延伸查詢new window
2.陳琇玲、黃文駿、溫信財、楊志良(20010800)。牙醫師臨床處置操作時間之探討。臺灣公共衛生雜誌，20(4)，265-274。new window  延伸查詢new window
3.楊志良、陳琇玲、溫信財、黃文駿、黃意婷(20011200)。牙科處置資源耗用相對價值表之研探。臺灣公共衛生雜誌，20(6)，475-484。new window  延伸查詢new window
4.陳琇玲、黃文駿、溫信財、楊志良(20020400)。牙科處置藥品及材料成本相對值之初探。臺灣公共衛生雜誌，21(2)，133-139。new window  延伸查詢new window
5.West, T. D.、Balas, E. A.、West, D. A.(1996)。Contrasting RCC, RVU, and ABC for managed care decisions。Healthc Financ Manage，50，54-61。  new window
6.Udpa, S.(2001)。Activity cost analysis: A tool to cost medical services and improve quality of care。Manag Care Q，9，34-41。  new window
7.Orloff, T. M.、Littell, C. L.、Clune, C.、Klingman, D.、Preston, B.(1990)。Hospital cost accounting: Who's doing what and why。Health Care Management Review，15，73-78。  new window
8.Player, S.(1998)。Activity-based analyses lead to better decision making。Healthc Financ Manage，52，66-70。  new window
9.Alanen, J.、Keski-Nisula, L.、Laurila, J.、Surano, I.、Standertskjold-Nordenstam, C. G.、Brommels, M.(1998)。Cost of plain-film radiography in a partially digitized radiology department。Acta Radiologica，39，200-207。  new window
10.Cohen, M. D.、Hawes, D. R.、Hutchins, G. D.、McPhee, W. D.、LaMasters, M. B.、Fallon, R. P.(2000)。Activity-based cost analysis: A method of analyzing the financial and operating performance of academic radiology departments。Radiology，215，708-716。  new window
11.Nisenbaum, H. L.、Birnbaum, B. A.、Myers, M. M.、Grossman, R. I.、Gefter, W. B.、Langlotz, C. P.(2000)。The costs of CT procedures in an academic radiology department determined by an activity-based costing (ABC) method。Journal of Computer Assisted Tomography，24，813-823。  new window
12.Laurila, J.、Suramo, I.、Brommels, M.(2000)。Activity-based costing in radiology-application in a pediatric radiological unit。Acta Radiologica，41，189-195。  new window
13.Baker, J. J.、Boyd, G. F.(1997)。Activity-based costing in the operating room at Valley View Hospital。Journal of Health Care Finance，24(1)，1-9。  new window
14.Zeller, T. L.、Senagore, A. J.、Siegel, G.(1999)。Manage indirect practice expense the way you practice medicine: With information。Dis Colon Ractum，43，579-589。  new window
15.Brinker, M. R.、Pierce, P.、Siegel, G.(2000)。Development of a method to analyze Orthopedic practice expenses。Clin Orthop，372，302-313。  new window
16.Peden, A.、Baker, J. J.(2002)。Allocating physicians' overhead costs to services: An econometric/ accounting activity-based approach。J Health Care Finance，29，57-75。  new window
17.Ridderstolpe, L.、Johansson, A.、Skau, T.、Rutberge, H.、Ahlfeldt, H.(2002)。Clinical process analysis and activity-based costing at a heart center。J Med Syst，26，309-322。  new window
18.Udpa, S.(1996)。Activity-based costing for hospitals。Heath Care Manage Rev，21，83-96。  new window
19.Conrad, K. A.、Nagle, C. B.、Wunar, R. J.(1996)。Cost accounting helps ensure group practice profitability。Healthc Financ Manage，50，60-64。  new window
研究報告
1.張睿詒、羅欽憲、黃龍德、楊樹昌、張怡秋、詹一心(1999)。建立省立醫院作業基礎成本系統。沒有紀錄。  延伸查詢new window
2.楊建芳、戴復興、張睿詒、鄭怡菁、周建銘(2003)。建立高雄榮民總醫院牙科作業基礎成本制度。沒有紀錄。  延伸查詢new window
3.楊志良(2001)。資源耗用與支付制度對醫療服務提供者行為的影響－以牙科為例。沒有紀錄。  延伸查詢new window
學位論文
1.張文成(2002)。建立手術室之多層級作業基礎成本與管理制度(碩士論文)。國立臺灣大學。  延伸查詢new window
2.劉怡芬(2003)。建置管理決策之作業基礎成本與管理系統－某醫學中心臨床病理部門為例，臺北。  延伸查詢new window
3.陳文尉(2003)。作業基礎成本制度下醫療產品利潤動因之探討－以物理治療為例，嘉義。  延伸查詢new window
4.黃雅貞(2002)。運用作業基礎成本改善放射診斷部門之成本管理，臺北。  延伸查詢new window
圖書
1.徐曉慧(2000)。成本與效應：以整合性成本制度提昇獲利與績效。成本與效應：以整合性成本制度提昇獲利與績效。沒有紀錄。  延伸查詢new window
2.Brimson, J. A.、Antos, J.(1994)。Activity-based management for service industries, government entities, and nonprofit organizations。Activity-based management for service industries, government entities, and nonprofit organizations。New York, NY。  new window
3.Cokins, G.(2001)。Activity-based cost management: An executive's guide。Activity-based cost management: An executive's guide。New York, NY。  new window
4.Baker, J. J.(1998)。Activity-based costing and activity-based management for health care。Activity-based costing and activity-based management for health care。Maryland。  new window
 
 
 
 
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