Journal of Korean Society of Industrial and Systems Engineering (산업경영시스템학회지)
- Volume 22 Issue 52
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- Pages.355-363
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- 1999
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- 2005-0461(pISSN)
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- 2287-7975(eISSN)
A Case of Hospital Cost Analysis System by Activity-Based Costing
활동기준원가계산을 이용한 병원원가분석시스템 구축 사례
Abstract
As the indirect cost is increasing, ABC(Activity-Based Costing) Method that can distribute the indirect cost to each products is more effectively used. Especially for a Hospital to provide better medical service with patients, It's necessary that build ABC System to provide a regular cost information. This study proposed methodology enabling accurate cost analysis from importing concepts of ABC in a Hospital and presented a Cost Information Table for Work-Time Table and Output Services to calculate ABC.
Keywords