皮膚雷射等醫學美容相關服務為新興的醫療科技，且多為自費項目，目前並無一致之訂價標準：投資時成本與收益的平衡成為重要的課題。本研究於利用問卷調查醫療院所之皮膚科雷射儀器，其訂價影響因素與使用情形：並以台灣中部某醫學中心為研究對象，以作業基礎成本法分析二氧化碳、紅寶石、餌雅各雷射、脈衝光的各項作業成本及預估收入之分析，得知醫療院所使用比例，以二氧化碳露射占35%最高，可變波長染料雷射只占6%為最低，且以二氧化碳雷射購入之成本最低在訂價模式中，其影響因素為雷射儀器種類、成本、競爭者數目。結論：購入因素包含成本、市場供需、醫師意願、收費價格，這些是醫療照護提供者及管理者在購買及訂價上應考慮之影響因素。
Objectives: The use of skin lasers in dermatologic services is becoming increasing very popular in Taiwan, although unlike other medical services covered by Taiwan's universal health insurance program, the patients pay for these services out of their own pockets. Because it is relatively new and its pricing is not controlled by the insurance program, there is as yet no price setting standard, When investing in this technology, health care providers need to consider the cost of investment vs. potential income. Methods: In this study of a medical center in middle Taiwan as sample hospital, we used activity-based costing to compare the how much it costs to invest in carbon dioxide lasers, ruby lasers, pulse light lasers, and Erbium Jacob laser with how much income they can generate. Results: The most owned laser was the carbon dioxide laser (35%), the least owned the invariable wave dye laser (6%). Price of services were mainly determined by type of laser, the cost of the instrument, the number of competitors, and the number of patients. The carbon dioxide laser cost the least. Conclusions: The important factors determining whether or not to invest in this technology and how much to charge for these services cost the instruments, market demand, physician's willingness to use the instruments, and the price the patients are willing to pay for treatment.
