연립방정식모형과 경로모형을 이용한 종합병원의 원가동인 분석 = Cost Driver Analysis in General Hospitals Using Simulataneous Equation Model and Path Model

다국어 초록 (Multilingual Abstract)

The purpose of this empirical study is to test hypotheses in order to identify the cost drivers that drive indirect costs in general hospitals in Korea. In various cases studies, it has been suggested that overhead costs are driven by volume and complexity variables, how they are structurally related and how the cost impacts of these variables can be estimated in practice. A unique feature of the research is the treatment of complexity as an endogenous variable. It is hypothesized that level of hospital complexity in terms of the number of services provided(i.e., “breath” complexity) and the intensity of individual services(i.e., “depth” complexity) are simultaneous determined with the level of overhead costs needed to support the complexity.
Data used in this study were obtained from the Database of Korean Health Industry Development Institute, Health Insurance Review Agency and analyzed using simultaneous equation model, path model.
The results found those volume and complexity variables are all statistically signi- ficance drivers of general hospital overhead costs. This study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC.

참고문헌 (Reference)

1 "현대관리회계" 형설출판사 1998

2 "제조간접비에 영향을 미치는 원가동인에 관한 실증적 연구[박사학위논문]" 한양대 대학원 1999

3 "은행간접원가의 원가동인에 대한 실증연구[박사학위논문]" 중앙대 대학원 2000

4 "원가동인 연구의 비판적 검토와 미래연구방향" 215-244, 1998

5 "원가관리 회계" 다산출판사 1995

6 "우리나라 기업의 제조간접비 발생동인 및 제조간접비 배분실태에 관한 연구" 20 (20): 131-157, 1995

7 "병원 간접비에 영향을 미치는 원가동인에 관한 연구" 10 (10): 16-143, 2000

8 "간접원가의 원가동인에 관한 연구" 23 (23): 163-181, 1998

9 "what's New about modern manufacturing Empirical evidence on manu- facturing cost change Journal of Management Accounting Research1993" 61-83,

10 "The rise and fall of management Accounting" Harvard Business School Press 1987

11 "The missing link in cost management Journal of Cost Management" 1992

12 "The design of cost management systems" Prentice- Hall 1991

13 "The CAM-I glossary of activity-based management" 1991

14 "Simultaneous estimation of cost drivers" 68 (68): 602-614, 1993

15 "Performance for world class manufacturing" Productivity Press Inc 1991

16 "Measuring the impact of Product mix heterogeneity on manufacturing Over- head Cost" 70 (70): 363-387, 1995

17 "Measuring plant-level difference in manufacturing overhead:structural and executional cost drivers in the world auto industry" 312-334, 1995

18 "Journal of Cost Management" 5-21, 1992

19 "Journal of Accounting and Economics 1990" 309-337,

20 "How cost accounting systematically distorts product costs in accounting and management" Harvard Business School Press 1987

21 "Economic implementations of Single Cost Driver Systems" fall : 15-32, 1993

22 "Cost reduction and process reengineering in hospital Journaㅣ of Cost Management" 20-27, 1997

23 "Cost of product and process complexity in Measure for Manufacturing Excellence" Harvard Business School Press 1990

24 "Cost driver optimization in activity-based costing" 68 (68): 563-575, 1993

25 "Cost driver analysis in hospital : A simultaneous equation approach" 10 : 279-312, 1998

26 "Cost classification in client-based and activity-based manufacturing cost system" fall : 12-12, 1990

27 "Cost accounting in the Service industry Institute of Management Accountant" 1994

28 "Competitive Advantage" The Free Press 1985

29 "Competing through manufact- uring" 1984

30 "Are overhead costs Strictly Proportional to Activity Evidence from hospital departments Journal of Accounting and Economics 1994" 255-278,

31 "Another approach to allocation joint costs" 45-46, 1975

32 "An empirical analysis of manufacturing overhead cost drivers" 19 : 115-137, 1995

33 "Activity-based costing in services industries Emerging practices in cost management Edited by Brinker BJ" -5, 1991

34 "Activity-based costing in financial institutions" Pitman Publishing 1992

35 "A study of factors affecting manufact- uring overhead costs Unpublised Working Paper" 1994

36 "A Case study on the impact of material related cost drivers on economic improvement Journal of Management Accounting Research 1993" 576-601,