[Cost accounting for gastrectomy under critical path--the usefulness of direct accounting of personnel expenses and a guide to shortening hospital stay].
In this study, cost accounting was made for a surgical case of gastrectomy according to critical path (path) and the economic contribution of the path was determined. In addition, changes in the cost percentage with changes in number of hospital days were simulated. Basically, cost accounting was done by means of cost accounting by departments, which meets the concept of direct cost accounting of administered accounts. Personnel expenses were calculated by means of both direct and indirect calculations. In the direct method, the total hours personnel participated were recorded for calculation. In the indirect method, personnel expenses were calculated from the ratio of the income of the surgical department to that of other departments. Purchase prices for all materials and drugs used were recorded to check buying costs. According to the direct calculating method, the personnel expenses came to approximately 300,000 yen, total cost was approximately 700,000 yen, and the cost percentage was 59%. According to the indirect method, the personnel expenses were approximately 540,000 yen and the total cost was approximately 940,000 yen, the cost percentage being 80%. A simulation study of changes in the cost with changes in hospital days revealed that the cost percentages were assessed to be approximately 53% in 19 hospital days and approximately 45% in 12 hospital days.
Nozue
M
M
Dept. of Surgery, University of Tsukuba.
Maruyama
T
T
Imamura
F
F
Fukue
M
M
D003365:Costs and Cost Analysis; D019091:Critical Pathways / Q000191:economics*; D005382:Financing, Personal / Q000191:economics*; D005743:Gastrectomy / Q000191:economics*; D017048:Health Care Costs; D006801:Humans; D007902:Length of Stay; D008433:Mathematics; D013274:Stomach Neoplasms / Q000191:economics / Q000601:surgery