의료기관 S대 병원의 ABC개발 사례

Recently, hospital environments are rapidly changing with the development of information technology and the globalization of market environment. In order to acquire competitive advantage and promote long-term growth in this hospital environment, many hospitals are adopting management control systems such as ABC and performance measurement systems. The purpose of this case study is to provide detailed descriptions of an implemented ABC Projects and adoption of performance measurement systems to companies that are prepared to adopt the projects into their management process. In order to execute ABC projects successfully, the readers can make use of data in this case study to better prepare for and be more aware of risks involved in executing such projects. In addition, providing specific factors that could create better environment to achieve effective system management is another goal of the study. The ‘S’ hospital considers adopting performance measurement systems to maintain business and improve medical service. The ‘S’ hospital adopts ABC to calculate precise costs. As a result, the ‘S’ hospital is able to calculate precise cost and improve costs attitude of organizational member. The adoption of ABC enhances qualitative rather than quantitative improvement such as raising cost awareness in members of the organization and transparent image. In addition, the ‘S’ hospital builds a balanced performance measurement systems involving financial and non-financial measures to evaluate performance using ABC information in 2010.