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 |
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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 |
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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 |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
課程大綱
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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.
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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.
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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 |
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Office Hours |
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指定閱讀 |
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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.
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評量方式 (僅供參考) |
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