Hospital costing has generally been using ABC costing method. However, based on increase of expensive equipment, the fixed cost is increased in the hospital industry. The most common equipment industry are using building block costing method for depreciation and equipment management costing elements. Additionally it presents three options that may be considered to be supported by the IT system to find the most appropriate alternative.

• 김영철(명지대학교 산업경영공학과) | Young-Cheol Kim
• 강경식(명지대학교 산업경영공학과) | Kyung-Sik Kang Corresponding Author