Applied Activity-Based Costing (ABC) Method for Evaluationg Eye-LASIK Surgery Cost

應用作業基礎成本法評估眼科雷射手術成本

本文的目的在於使用作業基礎成本法來評估眼科雷射手術的成本。作業基礎成本法的功能，在於改善傳統會計在製造費用的分攤上過於粗略之缺點。在傳統的成本計算方法中，間接費用是根據直接勞工成本或是固定比例分攤到各個醫療部門，也因此扭曲了整體的成本架構。本研究以一家眼科雷射中心作為樣本，將眼科雷射成本分析分為病人掛號、術前評估、手術與術後追蹤四個步驟。研究結果顯示病患的數量會影響手術費的多寡，且計算得每個病人雷射眼科手術成本是新台幣48000元，而醫師費占所有成本的31.25％，手術設備成本占40％。並將結果做成本分析，分為變動成本、固定成本及半變動成本三類，以作為醫療管理之用。

Writers conducted a research in evaluating the eye-LASIK surgery cost. An independent ophthalmology center was chosen as sample hospital. In the traditional costing method, the overhead cost is allocated according to the either direct labor cost, or according to the fixed percentage, to the medical department and the medical work. In this way, it is tangible to distort the cost structure. In this way, the overhead cost of the rarely work will be significantly under-estimated. Four activities are defined for LASIK: 1.Patient registration, 2. Preoperative evaluation, 3.Operation, and 4.Follow up after operation. The result shown that the operation fee can be set up according to patient numbers. We concluded that, by ABC method, the cost of the LASIK per person is 48,000 NT. The physician fee consists of 31.25% of the total cost. The cost of the 7th generation LASIK equipments consisted about 40% of the total cost, and also we analysis the cost for health care administration, and classified the cost into three types: the variable, the semi-variable, and the fixed cost.