Chia-Ching Cho, AnAn Chiu, Shaio Yan Huang and Shuen-Zen Liu
As the rise in expenditures will be even faster when the baby-boom generation soon reaches healthcare-dependent ages, healthcare providers are facing cost management decision of…
Abstract
Purpose
As the rise in expenditures will be even faster when the baby-boom generation soon reaches healthcare-dependent ages, healthcare providers are facing cost management decision of achieving superior performance. Taiwan provides a unique environment that the dialysis service providers face only one medical buyer. The purpose of this paper is to discuss cost factors of dialysis facilities.
Design/methodology/approach
This study provides a comprehensive analysis of factors influencing the dialysis costs using the data collected from a large renal clinic chain at Taiwan. The multiple linear regression analysis is employed to examine the factors influencing dialysis costs. The research sample composed of 1,255 patients is collected from 16 dialysis centers in Taiwan.
Findings
The results indicate that the treatment costs of dialysis are influenced by managerial factors including capacity utilization rate (CUR), the percentage of shares held by the owners and the geographical location of clinics (LC). The findings assist renal clinics to identify the parts critical to the cost control. Our results indicate that medical variable costs for performing the dialysis treatments are significantly influenced by such managerial factors as CUR, the percentage of owners’ shares holding and LC.
Practical implications
By identifying a comprehensive set of costs drivers for dialysis services, this study provides useful information for both health providers and policy makers. In specific, the result assists these providers to consider the utilization of better mechanisms/instruments to control costs by increasing the operational efficiency and achieving the economies of scale.
Originality/value
This paper contributes to exploring costs drivers that are generally absent from the extant literature. The result suggests that the regulators should be aware that the dialysis providers may reject costly patients. Hence, to establish the appropriate monitoring mechanisms to prevent such incidence is important. Finally, many other countries in addition to Taiwan also have a similar practice as national health insurances or services (e.g. Medicare in the USA or National Health Service in the UK). Those health systems may all face a similar cost control issues for handling end-stage renal disease patients. The analysis can help health systems worldwide to better design the reimbursement rates to account for the differences existed in dealing with the dialysis treatment costs.
Details
Keywords
Shaio Yan Huang, Shi‐Ming Huang, Tung‐Hsien Wu and Wen‐kai Lin
The purpose of this paper is to examine the performance of business processes, operational process efficiency and profitability of enterprise resource planning (ERP) pre‐ and…
Abstract
Purpose
The purpose of this paper is to examine the performance of business processes, operational process efficiency and profitability of enterprise resource planning (ERP) pre‐ and post‐adoption in the long term. The paper also aims to examine the factors of ERP supplier types and firm size in Taiwan.
Design/methodology/approach
The paper measures business process (structure capital value added and operational expense ratio), process efficiency (account receivable turnover and inventory turnover) and profitability (continuing operating income and net profit margin) of pre‐ and post‐adoption ERP. First, the overall samples are tested. Second, ERP performances are compared, classified as large, medium and small. Finally, the ERP performances, classified as international and local supplier, are compared using the Wilcoxon rank test.
Findings
The results show that the business process, process efficiency, and profitability increase in the fourth or fifth years. This shows that the benefits of ERP are evident in the long term. Regarding firm size, big firms enhance their business process through process efficiency and financial performance. Medium‐sized firms raise continuing operating income only in the first five years. Small firms show no improvement. The results show that the business process, relating to process efficiency and profitability, demonstrates significant improvements in implementing international ERP vendors. Adversely, firms using local ERP systems have a diminished outcome in overall performance.
Practical implications
This paper suggests that when companies plan to adopt an ERP system, large firms possess more advantages than medium‐sized or small firms and international ERP vendors are preferable to local systems.
Originality/value
Previous research has rarely compared the results of process reengineering after ERP system implementation. This paper offers insight into ERP adopters in the electronics industry.
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Hsueh‐Ju Chen, Shaio Yan Huang, An‐An Chiu and Fu‐Chuan Pai
The purpose of this paper is to discuss the impact of an Enterprise Resources Planning (ERP) system on the role of accountants, to provide job qualifications for their reference.
Abstract
Purpose
The purpose of this paper is to discuss the impact of an Enterprise Resources Planning (ERP) system on the role of accountants, to provide job qualifications for their reference.
Design/methodology/approach
This research adopts the case study method, using on‐the‐spot interviews and a questionnaire to find out the effects of an ERP system on the role of accountants.
Findings
The role of accountants is mainly to be transaction data handlers and financial report providers. Clearly, accountants must have certain degree of knowledge in the realm of traditional finance accounting. In addition, accounting supervisors think implementing an ERP system changes the role of accountants.
Research limitations/implications
The data collected by the authors are mainly from the Shanghai Financial Center and regional businesses in Shanghai, Beijing and Taiwan. The authors are only able to study the impact of ERP systems on the role of accountants in the short‐term rather than in the long‐term.
Originality/value
It is widely accepted that an ERP system is more than just an accounting information system, so implementing an ERP system will not necessarily promote the positions of the accounting department and accountants on the subjective cognition of accountants. Accountants need to have knowledge of financial accounting, IT and management after ERP implementation.