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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