馬光中醫醫療網──醫療服務項目的獲利管理

The Ma Kuang TCM Medical Network - Profitability Management of Medical Service Items

2002年之後，因為中醫市場飽和，導致馬光中醫收入成長有限，但淨利率卻下降。2006年盛夏，馬光中醫執行長思考是否應該重新檢視服務項目的服務成本計算方式及進行獲利管理。本個案讓學生學習計算作業基礎成本制度下的服務成本數字，並以可控與不可控觀念來進行服務項目的獲利管理。

In the period after 2002, due to the saturation of the traditional Chinese medicine (TCM) market, Ma Kuang TCM Center's revenue growth was capped, yet its net profit margin showed a downward trend. Then, in the summer of 2006, Ma Kuang TCM Center's CEO pondered whether to reassess the service cost calculation of service items and whether to implement profitability management. By analyzing such events, this case allows students to learn how to calculate the service cost figures by means of activity-based costing, and to use controllable and uncontrollable concepts to conduct the profitability management of service items.