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

양동현   (인제대학교 보건대학원 병원경영학과, 병원전략경영연구소UU0001067  ); 이원식   (아산의료원 기획조정실  );
  • 초록

    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 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 estimated in practice. overhead services(ie., “depth" complexity) are simultaneous determined with the level of 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. with ABC.


  • 주제어

    Cost Driver .   Overhead costs .   Volume .   Complexity.  

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    5. 2005 "DEA모형을 이용한 종합병원의 효율성 측정과 영향요인" 병원경영학회지 = Korea journal of hospital management 10 (1): 71~92    
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    8. 2010 "DEA-AR/AHP 결합모형을 이용한 지방의료원의 효율성 분석" 보건행정학회지 = Korean journal of health policy and administration 20 (4): 74~96    
    9. 2011 "AHP를 이용한 부산지역 의료관광 활성화 요인 우선순위 분석" 병원경영학회지 = Korea journal of hospital management 16 (2): 78~97    
    10. 2012 "초효율성 모형을 이용한 지방의료원의 환경요인별 효율성 차이 분석" 한국콘텐츠학회논문지 = The Journal of the Korea Contents Association 12 (7): 284~294    

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