課程資訊
課程名稱
 醫療機構成本系統與管理
Costing System and Management for Tlealth Cave Organizations 
開課學期
 101-1 
授課對象
 公共衛生學院  健康服務與產業組  
授課教師
 張睿詒 
課號
 HPM7029 
課程識別碼
 848 M2120 
班次
  
學分
 2 
全/半年
 半年 
必/選修
 選修 
上課時間
 星期五5,6,7,8(12:20~16:20) 
上課地點
  
備註
 週五單週上課。
限碩士班以上
總人數上限：30人
外系人數限制：5人 
  
課程簡介影片
 
核心能力關聯
 核心能力與課程規劃關聯圖
課程大綱
為確保您我的權利,請尊重智慧財產權及不得非法影印
課程概述

-由於市場競爭與保險管理的強化，成本控制與管理已成為醫療機構一項重要之生存發展課題。課程內容涵蓋醫療機構使用之成本制度、預算制度與績效制度的介紹，以及作業基礎成本制度的應用。

Because of the increases in market competition and the control of insurnace programs, cost control and management has been a critical management issue for the sustainability of a health care organization. Subjects discussed in this course include introductions to various costing systems, budgeting systems, and performance evaluation systems. The applications of activity-based costing to health care organizations are also discussed.
 

課程目標
 1.瞭解不同成本制度在醫療機構應用之長、短處；
2.比較不同預算制度之適用性；
3.學習如何進行醫療機構部門績效評估；
4.學習如何對醫療機構之醫療服務進行作業分析；
5.應用作業基礎成本制度於醫療機構部門。

1. To understad the strengths and weaknesses of various costing systems;
2. To compare the applicability of various budgeting systems;
3. To lean how to conduct a departmental performance evaluation for health care organizations;
4. To leaning how to conduct activity analyses on clinical services for health care organizations;
5. To applying an activity-based costing system to a deparment in a health care organization.
 
課程要求
 修課學生需參與課堂報告並完成期末專案，期末專案主題需於本學期第九週結束前與授課教師討論並確認。 
預期每週課後學習時數
  
Office Hours
  
指定閱讀
  
參考書目
 1. Hankins RW, Baker JJ. Management Accounting for Health Care Organizations: Tools and Techniques for Decision Support. Jones and Bartlett Publishers, 2004.
2. Eldenburg LG, Wolcott SK. Cost Management: Measuring Monitoring and Motivating Performance, Wiley, 2005.
3. Zelman WN, McCue MJ, Millikan AR. Financial Management of Health Care Organizations: An Introduction to Fundamental Tools, Concepts, and Applications. Blackwell, 2003.
4. Finkler ST, Kovner CT, Jones CB. Financial Management for Nurse Managers and Executives. Saunders, 2007.
 
評量方式
(僅供參考)
    
課程進度
週次
日期
單元主題
無資料