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Healthc Inform Res > Volume 6(1); 2000 > Article
Journal of Korean Society of Medical Informatics 2000;6(1):39-51.
DOI: https://doi.org/10.4258/jksmi.2000.6.1.39    Published online March 31, 2000.
Model Development of Hospital Process Reengineering by Activity-Based Costing
Jun Hyun Kim, Hae Jong Lee, Kyu Sik Lee, Jae Hoon Whang
1Department of Health Administration, Yonsei University, Korea.
2Department of Management Information System, Yonsei University, Korea.

The purpose of this research is to suggest a model for hospital process and verily the model through analyzing the results before and after reengineering grounded on the activity -based costing. The summary of research is as follows: First, two reengineering-applicable processes for a case hospital are chosen based on the issues from the patient requirements analysis and current process analysis as well as the general characteristics of hospital operations: accounting and clinical laboratory e xami nation processes. The integration of payment-related functions principle is applied to an accounting process which includes three sub processes. while the automatic transition of laboratory output principle is applied to a clinical laboratory examination process. Second, the studs shows more than 50% reduction of activities: nine activities from nineteen by the principle of integration of payment-related functions, and nine activities from fourteen by the principle of automatic transition of laboratory output. Finally. activity-based cost analysis before and alter reengineering results in 44% cost reduction: 43.9% in payment-related subprocesses and 41.1% in a clinical laboratory examination process. Therefor this research finds an enormous gap between costs before and after reengineerring. The contributions of this research are two-fold: one is that activity-based costing methodology is practically valid for measuring the cost-performance analysis of hospital process reengineering, and another is that activity -based costing can he utilized not only an initiative of process engineering hut also as a tool for evaluating a variety of activities by a simulation technique.

Key Words: Process, Process Reengineering, Activity, Activity-based Costing


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