醫院擴建之會計折舊對員工獎酬制度之影響評估與建議－以個案醫院為例

Abstract

本論文所研究之個案醫院係臺灣聲譽最佳的醫療財團法人醫院之一，自民國106年起開始啟用新院區，預計民國106年之折舊費用將比105年度增加2.70億元。由於新院區在啟用初期，產能並未充分應用，尚未100%達到正常年度的收入水準，因此，個案醫院自民國106年度起，遽增的折舊費用將造成稅前虧損。由於個案醫院的年終獎金之計算，應將醫務收入淨額的1.5%扣除稅前虧損的15%，勢必顯著降低106年度的員工年終獎金。本文採用迴歸分析等方法，評估該個案醫院擴建新院區所增加之會計折舊費用對員工年終獎金之可能的不利影響，並提出兩種改善此不利影響的建議，以繼續增強員工對獎酬制度之信心，激勵員工努力達成個案醫院「持續提升醫療品質、善盡社會醫療責任」的宗旨。

Upon completing a new medical building with streamlined facilities, one of the most reputable hospitals in Taiwan expanded its service in the beginning of 2017. Due to the expansion, the hospital’s depreciation expense will increase by NT$ 270 million. However, the capacity of the new building and facilities is not fully employed in 2017, the first year of the business expansion. It is expected that the revenue generated by the first-year usage of the expansion will be far less than the depreciation, and result in a loss for the hospital. Because the hospital’s year-end bonus for the employees is decided by the sum of the net medical service revenue times 1.5% and the net income before tax times 15%, the newly increased depreciation of NT$ 270 million will unfairly lower down the net income before tax and hence significantly reduce the year-end bonus for the year of 2017. The thesis uses multiple linear regression analysis, among others, to explore the unfavorable effect of the first-year increased depreciation upon the amounts of net income before tax and year-end bonus. Two suggestions are raised in the thesis on how the hospital can mitigate the unfair influence of the increased depreciation in 2017 so that its year-end bonus can be fair and able to motivate its employees to strive for the hospital’s mission.