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E10002
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018
預算系統對醫師成本控制意識及醫療行為間關係影響之探討
The Effect of Budgeting System on Physicians' Cost Control Consciousness and Medical Behaviors
1.盧正宗
1.Cheng-tsung Lu
1.國立臺中科技大學
1.National Taichung University of Science and Technology
001,002,003,004
1.國立臺中科技大學
1.National Taichung University of Science and Technology
002
1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):2011-08-01
A.14 計畫執行期間(訖):2012-07-31
2012-05-012012-07-31
A.16 收到日期:2012-08-31
2
2009年台灣醫院經評鑑後屬於「特優」之33間合格醫院,並以其醫療部門的預算主管為探討對象

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125

125
002,003
C.2 聯絡日期:0000-00-00
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1.國立臺中科技大學
1.National Taichung University of Science and Technology
1
C.7 資料公開日期:2022-08-01
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008
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1
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3
001
1.預算系統
2.成本控制意識
3.醫療行為
1.Budget System
2.Cost Control Consciousness
3.Medical Behaviors
  相關管理會計之研究自預算觀點發現,若醫療組織具備有效的預算系統,則每年與健保局協調醫療總預算時,除了具備明確的量化數據與指標達成率之談判基礎外,更能妥善的規劃與分配組織現有的醫療資源。另一方面,醫療產業日益競爭激烈。故醫院紛紛採行降低營運成本之策略。但是對醫療部門主管而言,如何在總額預算制度所分配的有限醫療資源下,能夠兼顧醫療品質與醫療成本制,此為國內、外學者長期重視的研究議題。因此,本研究引用社會認知理論來解釋醫療組織之預算系統特質對醫師預算認知因素(成本控制意識、預算攸關性、預算有用性)及其後續醫療行為是否有顯著的影響。 研究樣本來自於台灣經評鑑後屬於特優醫院之108位醫療預算主管,實證結果發現:(1)本研究建構起預算系統之三大特質,包括溝通性、控制性與預測性;(2)預算系統特質會正向影響醫師對系統所產出預算資訊的「攸關性」與「有用性」認知;(3)預算系統中的溝通性與預測性特質會正向影響醫師成本控制意識之建立;(4)而在預算認知因素間,醫師對預算資訊的攸關性與有用性認知會顯著影響其成本控制意識;(5)醫師的成本控制意識、與預算認知程度均能顯著影響其「醫療行為」。

  Related researches discuss this medical management issue from budgeting point of management accounting, the empirical result show that if health care organizations have effective and strict budgeting system, the hospitals would have a clear and quantitative data and indicators for coordinating with BNIH about the annual medical budgeting. Hence, the hospitals would better plan and allocate existing health care resources. On the other hand, the higher intensive competitive of health care industry is, and the narrower profit margins become. Therefore, hospitals have adopted the strategy of reducing operating costs. For medical budgeting managers, how to take into account the medical quality and medical cost in the limited medical resources of global budgeting system, whether because of the considerable health care costs due to change its original medical behaviors. Therefore, this paper introduces social cognitive theory to explain the effect of budgeting system characteristics on physicians’ budgetary cognitive factors and follow-up medical behaviors. The research sample of this study is 108 medical budgeting supervisors from hospitals are evaluated as excellent in the hospital accreditation. The empirical results show that: (1) The effective budgeting system characteristics include communication, control and forecast. (2) The characteristics of budgeting system will be positively related to budget relevance and budget usefulness. (3) The communication and forecast characteristics of budgeting system will be positively related to physicians’ cost control consciousness. (4) Budget relevance and budget usefulness have the positive effect cost control consciousness. (5) The physicians’ cost control consciousness and budgetary cognitive level will positively change the medical behaviors.

D.16 完成檢誤日期:2012-10-12
D.17 預定釋出日期:2022-08-01
D.18 初次釋出日期:0000-00-00
D.19_1 最新版釋出日期:2022-08-01
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追蹤清單
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