¤º®e¨ÓOBÄY¿ï¦ÛYAHOO·s»D
KPMG§UÂåÀø°|©Ò¤É¯Å
¤u°Ó®É³ø¡i±ä©[ºa¡j
¦]À³ªñ¨Ó¤H¤f¦ÑÄ֤ƤÎÂåÀø§Þ³N½ÆÂø¤Æµ¥¦]¯À¼vÅT¡A¬ÛÃöÂåÀø¶O¥Î«æ¼@¤W¤É¡A¨Ï±o¥þ²y¥Dn°ê®aªº°·±d«OÀI¨î«×±Á{¬Û·í¤jªºÀ£¤O¡A³s±a¨Ï±oÂåÀø°|©Òªº¸gÀç¤éÁͧxÃø¡C¦p¦ó«Ø¥ß¦³®Äªº¡u¦¨¥»¤ÀªR»PºÞ²z¨î«×¡v¤D¬°ÂåÀø°|©Ò«µøªººÞ²z½ÒÃD¡C
¥xÆW°·«O§½¤w¶}©l³v¦~±À°ÊDiagnosis Related Groups¡]DRGs¡^¤ä¥I¨î«×¡A¥H´Á«Ø¥ß¦X²zªº¤ä¥I¼Ð·Ç¡A¤]¦]¦¹¬D¾ÔÂåÀø°|©Ò¦¨¥»ºÞ±±ªº¯à¤O¡C¥Ø«e°ê¤º¥~¤w¦³³\¦hÂåÀø°|©Ò¹B¥ÎActivity Based Costing¡]²ºÙABC¡^¶i¦æ¬ÛÃö¦¨¥»¤ÀªR»PºÞ²z¨î«×ªº±À°Ê¡A¦]¦¹¥Ñ°ê¤º¥~¨ã¦³²`«pÂåÀø²£·~ªA°È¸gÅ窺KPMG¦w«J¥ø·~ºÞ²zÅU°Ý¤À¨É¹ê°È±À¾É¸gÅç¡A¨Ã´£¥X¨ãÅé§@ªk«ØÄ³¡C
ÂåÀø¾÷ºcªº¤º³¡¬D¾Ô
ÂåÀø¾÷ºc±¹ï°·«O¨î«×¡BÂå°|µûŲ¨î«×ªº§ïÅÜ¡A¥[¤WÂåÀø§Þ³N¤é·s¤ë²§¡B¥Á²³´NÂåÅv¯q°ªº¦¡B¸ê°T¬ì§Þ¶i¨B¡AÂåÀø²£·~¤w¸g¥Ñ¶Ç²Î¥H§Þ³N¬°¥Dªº«ÂÅv¼Ò¦¡¡AÂàÅܬ°¥H¯f¤HÅU«È¬°¾É¦VªºªA°È¼Ò¦¡¡C
¦³Å²©ó²Õ´¦¨û«äºû¡B¤å¤Æ»P¤º³¡ºÞ²z¨î«×¬O§_¯àÀHÀô¹Ò§ïÅܦӦ³©Ò½Õ¾ã¡A¬OÂåÀø°|©Ò¯à§_°ò·~ªø«Cªº«nÃöÁä¦]¯À¡C
¬°º¡¨¬¨Ã¶W¶V¯f±w¹ïÂåÀøªA°Èªº»Ý¨D¤Î«ùÄòªº¦¨ªø¡AÂåÀø°|©Ò¸gÀç¹Î¶¤À³«ä¦Ò¦p¦ó«Ø¥ß¤@Ó°ò¦éT¡B¤W¤U¦ê³s»P¸ê·½»EµJªºµ¦²¤ºÞ²z¨î«×¡A¨Ò¦pÂǥѥ¿Åp¤À¥d¡]BSC¡^¦³®Ä¾ã¦Xµ¦²¤¡B²Õ´¡B°]°È¡B¬yµ{¡B¤Hû»PÁZ®Ä¡A¨ÏÂåÀø°|©Ò¦¨¬°¯f±w¤Î®aÄݰõ±o«H¿àªºÂåÀø¾÷ºc¡I
ÂåÀø°|©ÒY¯à²Ö¿n¤ã¹êªºÁZ®Ä«ü¼Ð¡BÀ˰Q¹Lµ{»P¸gÅç¡A±N·|µo²{¦³³\¦hªº¦¨¥»Ä³ÃD¬O«æ«Ý³Q§JªA¦a¡A¬°¨Dºë¤ÆÂåÀøªA°È¤§¦¨¥»ºÞ²z¸ê°T¡A¥H¦³®ÄºÞ²z¦U¶µÂåÀø¦¨¥»¡]¦p¡Gªù¡B¦í¡B«æ¡BDRGsµ¥ÂåÀøªA°È¶µ¥Ø¡^¡A¸gÀç¹Î¶¤¦p¦ó¦b¬J¦³°ò¦¤U¡A«ùÄò«Ø¥ß§¹µ½ºÞ²z¨î«×¡A¥H¸¨¹ê·ÓÅU¥Á²³°·±d¤§¨Ï©R¹ê¬°·í°È¤§«æ¡C
º¥ý¥²¶·¥ý§ïÅܶDzζȥHµ²Âೡªù·l¯q¬°¾É¦V¤§¦¨¥»¤ÀÅu§@ªk¡A§ï¥HÂåÀøªA°È¤§¦U¶µ§@·~¬¡°Ê¬°°ò¦¡Bµ²¦XÂåÀøªA°È¸ê·½¤§¹ê»Ú¯Ó¥Î¡A´M§ä§ó¬°ºë½T¤§¤ÀÅu°Ê¦]¥H¨D±o¦U¶µÂåÀøªA°È¤§¯u¹ê¦¨¥»¡C
ÂåÀø¾÷ºcªº¥~³¡¬D¾Ô
¦]À³ªñ¨Ó¤H¤f¦ÑÄ֤ƤÎÂåÀø§Þ³N½ÆÂø¤Æµ¥¦]¯À¼vÅT¡A¬ÛÃöÂåÀø¶O¥Î«æ¼@¤W¤É¡A¨Ï±o¥þ²y¥Dn°ê®aªº°·±d«OÀI¨î«×±Á{¬Û·í¤jªºÀ£¤O¡A³s±a¨Ï±oÂåÀø°|©Òªº¸gÀç¤éÁͧxÃø¡C¦p¦ó«Ø¥ß¦³®Äªº¡u¦¨¥»¤ÀªR»PºÞ²z¨î«×¡v¤D¬°ÂåÀø°|©Ò«nªººÞ²z½ÒÃD¡C¥xÆW°·«O§½¦Û¥Á°ê99¦~¶}©lµÛ¤â±À°Êpµe¥H¤¦~³°Äò¹ê¬IDRGs¤ä¥I¨î«×¡A¥H´Á«Ø¥ß¦X²zªº¤ä¥I¼Ð·Ç¡A¹ï°|¤è¦Ó¨¥DRG¶O¥Î®tÃB³v¦~»¼´î¡A¤]¦]¦¹¬D¾ÔÂåÀø°|©Ò¦¨¥»ºÞ±±ªº¯à¤O¡C¬°¤FÅý²Õ´¯à°÷¾AÀ³¦¹Åܲ©Êªº°µªk¡A«ØÄ³°õ¦æ´Á¶¡¥H¨â¶¥¬q¦¡¾É¤J»P«Ø¸m¡A²Ä¤@¶¥¬q©w¸q¬°¡u¦¨¥»¼Ò«¬«Ø¸m´Á¡v¡B²Ä¤G¶¥¬q«h¬°µ²¦X¸ê°T¨t²Î¶}µo»P¾É¤J«Ø¸m¤§¡u¦¨¥»¸ê°T»`¶°¦Û°Ê¤Æ»P²`¤Æ¦¨¥»¤ÀªR¤§§Ö³troll out´Á¡v¡C
¦¨¥\«Ø¸m«á¥i³sµ²°]°ÈºÞ²z¨t²Î¡A¦AÂǥѨϥΦ¹¤@¨t²Î¨Ó²Î¦XÂå°|ªº¨Mµ¦¸ê°T¡A´£¨Ñ§Y®É¥B¥¿½T¤§¦¨¥»ºÞ²z³øªí¡A¨Ñ°|¯Åºªø»P³¡¬ì¥D¥ô¡BÂå®v¥i¥H¼fµø¦UÂåÀøªA°È¤§¯u¹ê¦¨¥»¡A¥]¬A¸ê·½¯Ó¥Î§O¡B§@·~¬¡°Ê§O¡BÂå®v§O¡B¯f±w§O¤§¦hºû«×¤ÀªR¡Aºë¶iÂåÀø§@·~¬yµ{¡AÝÅUÂåÀøªA°È«~½è»P¦¨¥»¡A¹F¨ìÂå¯fÂùŤ§¹Ò¬É¡C
¾É¤J¦¨¥»Àu¤Æ»PºÞ²z¥²¶·¦¨¥ß¸ó³¡ªù«Ø¸m¤p²Õ¡A¨Ãµ²¦X¦b°ê»ÚÂåÀø¦¨¥»ºÞ²z»â°ì¦³Â×´I¸gÅ礧¥~³¡ÅU°Ý¡A¦b²Ä¤@¶¥¬q»P°|¤è¦@¦P«Øºc¤@Ó§¹µ½ªººÞ²z¨î«×¡AÀu¤Æ¦¨¥»ºÞ²z¸ê°T¡A´M§äCost Savingªº¾÷·|ÂI¡AÂÇ¥H´£¤É¬yµ{®Ä²v»P¸ê·½°t¸m¦X²z¤Æ¡C
¦¨¥»Àu¤Æ¤§ÃöÁä¦]¯À
ÂåÀø°|©Ò¥²¶·¨ã³Æ©ú½TªºÄ@´º¤Î²M´·ªºµ¦²¤¡A¥HIJµo¹ê¬IDRGs¦¨¥»Àu¤Æ¤§§ï²°Ê¤O¡F«È¤á»PÅU°Ý¹Î¶¤±M·~ª¾ÃÑ»P¯à¤O¥²¶·¥R¤À¤§¥æ¬y»P¾ã¦X¡A¨Ã¦b±M®×±Ò©l«e©P¥þªº³Wµe¡]¥]§t±M®×²Õ´¡B¦¨û¥ô°È¾´x¤À¬£¡^»P«e´Á°V½m¡C§ó«nªº¬O°|¤ºÃöÁä¥DºÞ¡]¤×¨ä¬OÂå®v¡^ªº¤ä«ù¡A¥H¤Î¹ê¬I³¡¬ìÀ³«ü¬£±M³d¥B¥ç¯à§ë¤J¨¬°÷®É¶¡¦b±M®×¤Wªº³¡¬ì·F¨Æ¡A¤~¯à½T«O¾É¤J«á¨î«×»PºÞ²z¾÷¨î¤§ºû«ù¡C
«ùÄò²`¤Æ¦¨¥»ºÞ²z
«ØÄ³¥i´Â¤T¤è±µÛ¤â¡A»ôÀY¨Ö¶i¡B¤À¤u±À°Ê¡A¨Ã«ß©w±M³d³æ¦ì¤ÀªR»P½]®Ö¡C
·í¾É¤J¼Ò«¬¸g§´µ½¤§ºûÅ@»Pºtºâ¾A·í®É¶¡«á²Ö¿n¨¬°÷¤§¦¨¥»¸ê®Æ®w¡A¥B±Æ°£¨ä¤¤¹ï¦¨¥»¦³«¤j¼vÅT¤§Åܲ§¦]¤l«á¡A¥i¥H³z¹L¤@¯ë²Îp¾Ç¤âªk¡A¤ÀªR»Ppºâ¥X¥ô¦ó¥DnÂåÀøªA°È»P§@·~¬¡°Ê¤§¼Ð·Ç¦¨¥»¡C
¦ýª`·N¼Ð·Ç¤@¥¹¤[¥¼§´µ½ºûÅ@´N·|Åܦ¨¤£¼Ð·Ç¡A¹ï©ó¤ÀªR¥DnÂåÀøªA°È·l¯q·|¦³«¤j¼vÅT¡C
·íABC¦¨¥»ºÞ²z¦¨¼ô«á¡A¥ç±o¥H¨ä¸ê®Æ°µ¬°ÁZ®ÄÅX°Ê¦]¤l¡A«P¨ÏBSC¤§°]°È©ÊKPI¸¨¹ê¡A¨Ã§@¬°¥¼¨Ó¹wºâ½s¦C¤§°ò¦-Activity Based Budgeting¡A¨Ã«ùÄò±À°Êºë¹êÂåÀø»P«~½èÀu¤Æªº¤uµ{¡C
¡]¥»¤å§@ªÌ¬°KPMG¦w«J«Ø·~ÅU°ÝªA°È³¡Àç¹Bªøº[Á`¸g²z±ä©[ºa¡^
·s»D¨Ó·½https://tw.news.yahoo.com/kpmg§UÂåÀø°|©Ò¤É¯Å-215005279--finance.html 4E1A56B4115212C0 |