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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 劉順仁 | |
dc.contributor.author | Chi-Hung Cheng | en |
dc.contributor.author | 鄭集鴻 | zh_TW |
dc.date.accessioned | 2021-06-15T05:41:47Z | - |
dc.date.available | 2013-08-31 | |
dc.date.copyright | 2010-08-31 | |
dc.date.issued | 2010 | |
dc.date.submitted | 2010-08-23 | |
dc.identifier.citation | 參考文獻
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/46817 | - |
dc.description.abstract | Abstract
Most patients with end-stage renal disease ( ESRD ) in developed countries are treated with hemodialysis. In Taiwan, more than 90% of uremic patients receive hemodialysis treatment. With population aging and increasing numbers of diabetic patients, the incidence of ESRD remains high, which has incurred a heavy burden to national health insurance ( NHI ). In 2001, NHI implemented global budget system on payment for dialysis, which in turn squeeze the reimbursement due to dissociation between budget incremental rate and patient growth rate. Cost management subsequently turns to one of key success factors for dialysis clinics to survive in such a competitive environment. Dialysis costing has been analyzed in many previous studies, which were all using volume-based costing system. Under this method, we can not tell the individual cost of each patient. In 2004, Kaplan and Anderson proposed 『Time-Driven ABC』, which can be easily installed and accurately calculate customer’s individual cost. It requires estimates of only two parameters : 1. the unit cost of supplying capacity and 2. the time required to perform a transaction or an activity. The conclusions of our research are as follows: 1. TD-ABC can estimate the actual individual costing of each dialytic patient, which enables managers to analyze the necessity and efficiency of each medical activity in dialysis and find ways to reduce cost. 2. TD-ABC also provides managers in health care opportunities to get rid of non-value-added activities and create more valuable activities in medical services to win customers in the highly competitive era. | en |
dc.description.provenance | Made available in DSpace on 2021-06-15T05:41:47Z (GMT). No. of bitstreams: 1 ntu-99-P94743019-1.pdf: 1227179 bytes, checksum: a7a07c30dd0f530c9f753bdceafd1b09 (MD5) Previous issue date: 2010 | en |
dc.description.tableofcontents | 目錄
口試委員會審定書 i 誌謝 ii 論文摘要 iii 英文摘要 v 目錄 vii 表次 ix 圖次 x 第一章 緒論 1 第一節 研究動機和目的 1 第二節 論文架構 6 第二章 背景與文獻探討 7 第一節 末期腎病和台灣治療狀況 7 第二節 血液透析治療簡介 9 第三節 血液透析治療成本分析 11 第四節 作業基礎成本制 22 第五節 時間導向作業基礎成本制 30 第三章 研究方法與研究設計 37 第一節 研究對象與流程 37 第二節 時間導向ABC 進行步驟 38 第四章 個案時間導向ABC成本分析之結果 42 第一節 確認個案之資源(成本)項目 42 第二節 個案之作業流程分析與確認作業活動 43 第三節 區分個案之資源歸屬與作業成本中心 45 第四節 醫護人力資源採取時間導向ABC估算 57 第五節 進行成本分攤與依據成本標的加計總成本 65 第六節 作業成本管理與顧客獲利分析 72 1. 個別病患的顧客貢獻分析 72 2. 顧客別獲利分析討論 80 第五章 研究結論與建議 86 第一節 研究結論 86 第二節 研究建議 88 第三節 研究限制 96 參考文獻 98 | |
dc.language.iso | zh-TW | |
dc.title | 時間導向作業基礎成本制度之應用
-以血液透析中心為例 | zh_TW |
dc.title | The Application of Time-Driven Activity-Based
Costing System -- A Case Study of A Hemodialysis Center | en |
dc.type | Thesis | |
dc.date.schoolyear | 98-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 蔡揚宗,朱炫璉 | |
dc.subject.keyword | 作業基礎成本制,時間導向作業基礎成本制,血液透析治療,洗腎,成本分析, | zh_TW |
dc.subject.keyword | Activity-Based Costing System (ABC),Time-Driven ABC(TD-ABC),Hemodialysis,Cost analysis,Dialysis clinic, | en |
dc.relation.page | 101 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2010-08-23 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 高階公共管理組 | zh_TW |
顯示於系所單位: | 高階公共管理組 |
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