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Table 5 Unit cost (NT$) of cash billing and smartcard billing

From: Incremental analysis of the reengineering of an outpatient billing process: an empirical study in a public hospital

 

Cash billing

Smartcard billing

Cost items

Amount (%)

Amount (%)

Labor

4.35 (67.2)

4.12(74.4)

Material

0.23 (3.6)

0.23 (4.1)

Depreciation & Repair

0.91 (14.1)

0.35 (6.3)

Indirect

0.98 (15.1)

0.84(15.2)

Sum

6.47

5.54

Other

 

2.87

Total

6.47

8.41