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Title :Development of a Practical Costing Method for Hospitals
Authors :Cao, Pengyu
Toyabe, Shin-ichi
Akazawa, Kouhei
Publisher :Tohoku University Medical Press
Issue Date :Mar-2006
Journal Title :Tohoku Journal of Experimental Medicine
Volume :208
Issue :3
Start Page :213
End Page :224
ISSN :0040-8727
Abstract :To realize an effective cost control, a practical and accurate cost accounting system is indispensable in hospitals. In traditional cost accounting systems, the volume-based costing (VBC) is the most popular cost accounting method. In this method, the indirect costs are allocated to each cost object (services or units of a hospital) using a single indicator named a cost driver (e.g., Labor hours, revenues or the number of patients). However, this method often results in rough and inaccurate results. The activity based costing (ABC) method introduced in the mid 1990s can prove more accurate results. With the ABC method, all events or transactions that cause costs are recognized as “activities”, and a specific cost driver is prepared for each activity. Finally, the costs of activities are allocated to cost objects by the corresponding cost driver. However, it is much more complex and costly than other traditional cost accounting methods because the data collection for cost drivers is not always easy. In this study, we developed a simplified ABC (S-ABC) costing method to reduce the workload of ABC costing by reducing the number of cost drivers used in the ABC method. Using the S-ABC method, we estimated the cost of the laboratory tests, and as a result, similarly accurate results were obtained with the ABC method (largest difference was 2.64%). Simultaneously, this new method reduces the seven cost drivers used in the ABC method to four. Moreover, we performed an evaluation using other sample data from physiological laboratory department to certify the effectiveness of this new method. In conclusion, the S-ABC method provides two advantages in comparison to the VBC and ABC methods: (1) it can obtain accurate results, and (2) it is simpler to perform. Once we reduce the number of cost drivers by applying the proposed S-ABC method to the data for the ABC method, we can easily perform the cost accounting using few cost drivers after the second round of costing.
Type Local :学術雑誌論文
Language :eng
Format :application/pdf
URI :http://hdl.handle.net/10191/26654
fullTextURL :http://dspace.lib.niigata-u.ac.jp/dspace/bitstream/10191/26654/1/208_3_213-224.pdf
Relation :https://www.jstage.jst.go.jp/article/tjem/208/3/208_3_213/_pdf
Rights :Copyright(C) 2006 Tohoku University Medical Press
本文データは学協会の許諾に基づきJ-Stageから複製したものである
Appears in Collections:10 査読済論文 = Postprint

Please use this identifier to cite or link to this item: http://hdl.handle.net/10191/26654