Journal of Korean Society of Industrial and Systems Engineering (산업경영시스템학회지)

Society of Korea Industrial and System Engineering (한국산업경영시스템학회)
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A Case of Hospital Cost Analysis System by Activity-Based Costing

활동기준원가계산을 이용한 병원원가분석시스템 구축 사례

  • 이창길 (아주대학교 산업공학과) ;
  • 김원중 (아주대학교 기계 및 산업공학부)
  • Published : 1999.11.01
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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.

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