醫療機構掛號費之成本動因研究

The Study on the Cost Driver of Registration Fee of Health Care Organization

由於醫療機構掛號費之價格訂定一直缺乏客觀的標準，本研究目的為應用作業基礎成本法評估醫療機構之掛號作業之成本，由成本來探討定價是否合理，病研究醫療機構掛號費之成本動因及成本結構，以及掛號費對於門診服務量之需求彈性。

Due to the registration fee lack of the subjective standard, this research applied the ABC method to sample hospital and clinic to further realized the registration cost. This research applied ABC method, and according to cost driver, and cost pool to allocate indirect cost. This research shows the results of the registration fee of hospital and clinic. The average cost of registration is NT 86.4 dollars in medical center and NT 121.6 dollars in clinic. The price elasticity of demand is eD = -0.2857. When the registration fee change from 0 to 100. We should also include the 150 dollars copayment for medical center outpatient department (OPD) visit. So we can set the price P1= 150. P2= 250. Q1= 43917.4 (average number from August to December, 2001). Q2= 44261 (January, 2002). The price elasticity of demand is eD = (% of Q)/ (% of P)=0.0156. From the results of the above two price elasticity of demand, we can conclude that the registration price did not make significant influence on the patients willing for OPD treatment.