隨著醫療環境與健保制度不斷變革，手術耗材品項也日益增多，易發生帳務登錄不正確，造成醫院被健保局罰款情形，影響醫院的營收及信譽。需正確登錄及計價，才能達到成本控制的目的。為尋求經濟有效的方法減少輸錯帳及漏帳，需簡化計價工具，正確快速登錄骨科特殊耗材。本專案小組經由制定五種專屬「骨科特殊材料使用登記單」、骨科特材記帳須知本，不定期公告更新健保計價作業訊息、並成立骨科特材帳務稽核小組、制定獎懲制度，同時著手實施改善措施。三個月後骨科特材登錄錯誤率，由專案前的47.58%降低為專案後的3.75%，骨材錯誤金額由專案前的75萬元降低為6萬元，平均查詢登錄骨科特材花費時間由8分鐘縮短為3分鐘。實施本專案已增進護理人員瞭解正確登錄記帳的方式、健保給付規定、記帳項目的內容及成本概念，增加醫院營收。

The number of surgical implants increases rapidly along with the progression of medical services provided and the Bureau of National Health Insurance (BNHI). Hence, the hospital might be fined by BNHI due to mischarges. To control cost effectively, we set up an efficient way to avoid mischarges by simplifying the charge form, thus shortening the time for registering consumed implants. Our team designed five special forms, including「Form for consumed orthopaedic implants」 and instructions for charging in addition to posting new messages from BNHI. We organized an inspection team to examine the charge records and established regulations for encouragement and discipline. The mistakes related to charging decreased from 47.58% to 3.75% after administrating the new program for 3 months. The number of incorrect charges were reduced from 750 thousand to 60 thousand NTD by the utilization of 「Form for consumed orthopaedic implants」in 3 months. The time required for registration decreased from 8 minutes to 3 minutes. The program enabled nursing personnel to familiarize with the correct way of charging, the regulations of BNHI, and the cost-effectiveness of correct charging. More profit was achieved through the improvement on the charging system.