병원 원가계산시스템 개선방안 도출연구 - C병원 내시경원가 분석사례를 기반으로 -

Abstract

The purpose of this study is to develop an activity - based costing system for case hospitals. In order to continuously grow and develop the hospital, it is necessary to establish a reasonable cost accounting system to ensure the right amount of medical fee for the outward, and to rationalize management internally. In this respect, the number of hospitals that set up the activity-based cost system is increasing, but it is difficult to grasp the cost of the hospital due to the diversity of medical services and the complexity of the telephone process for costing. C Hospital, in 2016, the activity based costing system has been introduced and operated for the first time, and efforts are being made by the agency to ensure the reliability of the costing results and use them appropriately. The purpose of this study is to develop the activity based costing system for C Hospital through case analysis of endoscopic costing process. Through these case studies, 11 problems were derived and suggestions for improving the problems were suggested by improving the computer system and improving the way of working. In this study, it is meaningful to improve the reliability of the activity based costing system of C hospital, and to calculate the cost calculation result with credibility as the management information, and to make the management rationalization based on the continuous growth and development of the hospital.