전략적 의사결정지원을 위한 병원 원가시스템으로서의 ABC구축 사례연구

Abstract

This study examined the case of activity‐based costing (ABC) system constructed by K Hospital as a part of its integrated enterprise resource planning (ERP) system for leaping into an e-Hospital, aiming at the vision “The best hospital in the Northeast Asia in the 21st century” in the rapidly changing environment of the medical industry. This case study suggested problems of the current cost management under the design of K Hospital’s ABC system and presented both definitions and distribution criteria of resources, activities, and cost objects, and explained the characteristics of the design process including the path of cost allocation as well. The purpose of this study is to help future managers and system operators who would build ABC system to operate it efficiently after construction of ABC system by establishing guideline. K Hospital's ABC model examined in this case study is the firstly applied model to S Hospital in Korea. In order to respond to radical changes of medical environment, this model is designed and constructed to improve balance by minimizing or deleting non-added value activity and transferring that to value added activity through cost activity analysis. Thus, hospital cost information produced from ABC (Activity Based Costing) can provide reliable cost information to decision makers of hospital management and the changes such as strategic decision making supports, information management and analysis based on activities, and management structure established can be expected from this ABC model of K Hospital.