全民健康保險醫療費用成本動因之研究
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(3) . pclin@mail.ncku.edu.tw. !"#$%&'()*+,-./. Economic evalauation of cost drivers in the National Health Insurance Program 01234 *./- 567819#: &'()6;<=>&'?@AB C-DEFGHI&'()JKL -,MFNO&'PQRS6TU=> &'?@VWXY-DZ[\]^_ `aF./bcdGefgh*i jactivity-based costingk1*+, jcost driversk-lmng*o@FZ ]pqrs[tuvwxy_& '*[zL-,M{*+,-g *lmn|}~4+F+)P QFPQ)*{ * . / B C - &=> A&[&'()F 1-&'_6 &1F&'_W C -¡¢£¤xF&'_G ¥¦§£¤xFU¨© ªF«&'_ª-¬F ®¯16°±U¨-{ ² ² ³&=>D´Fµ¶&'_W &=>·¸¹°-¡¢{«£º &»±¤xFW&=>¼§ -¡¢{½¾F*./¿ <=> -&O<0¨-µ¶&'_ Aµ¶)À_ÁÂ6ê5Ä ÅF©;ƺ½sÇF«®ÈÉÆÊË ÃÌÍW&'PÎ(-ÏÐÂ6F½ ÑÒÓ&'?@e<ÔÕ¬Ö-× ØF¿ÒÓ#:GÙÊ{ *./`Ú19#:É×Ø*.. /-D´bcF`@0Û&'_D´ vÜFÝÞO&'_GD´Fß àiáâãäA*+,-årFæ& 'PQæ)ç¡è]réFG¹°&' ()Î(ÏÐF^§&'PQæ)X Y{
(4) . Abstract This project employs the cost driver frame work of activity-based costing to analyze health care expenditur es. Knowing the cost drivers, the Bureau of National Health Insuranc e (BNHI ) can be mor e e ffective in implementing cost containment programs. The results reveal that the consumption of health car e r esourc es is a ffe cted by seve ral factors. These factors include gender, age, medical specialty groups, diseases, and even health care provide rs. Several diseases relatively consume a signifi cant portion of the resourc es in this nation. In addition, there exists a significant di ffer enc e among health car e providers concerning the medical resourc es used on the same diseases. BNHI should conduct cost driver analyses regularly and implement the cost control programs accordingly. Keyword: Health care expenditures, Health care cost containment, Cost driver, Strategic cost management. êëì[. 5. íî"84 3 ïð!"# ñ òóT FÕ©ôs;ÇF«!"# O"õ#$5ö÷Ag*ø ùúûüÃF®ýþW {í.
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