アブストラクト | A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical costs and financial balance. A simple method has been devised, based on personnel cost, for calculating medical costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system. |
ジャーナル名 | Journal of medical systems |
投稿日 | 2010/8/13 |
投稿者 | Nakagawa, Yoshiaki; Takemura, Tadamasa; Yoshihara, Hiroyuki; Nakagawa, Yoshinobu |
組織名 | Department of Medical Informatics, Graduate School, Kyoto University, 54 Shogoin;Kawahara-cho, Sakyo-ku, Kyoto, Japan. |
Pubmed リンク | https://www.ncbi.nlm.nih.gov/pubmed/20703565/ |