A simple method for calculating the financial balance of a hospital, based on proportional dividing.
It is necessary to estimate financial status to determine hospital management policy. The costs and revenues (financial balance) of each hospital division are one good index. However, it is difficult to calculate the financial balance for each division, since clinics and central services are intricately involved with each other There are no reports on a pragmatic method for calculating the financial balance. We devised a simple method based on proportional dividing. Consequently, one individual was able to complete the calculation for our hospital, which consists of 1300 beds and 23 clinics, without using the central hospital computer system.
Makie
Toshio
T
Department of Medical Information Science, Graduate School of Medical Sciences, Kyushu University, Fukuoka, Japan. makie@info.med.kyushu-u.ac.jp
Miyazaki
Miho
M
Kobayashi
Shinji
S
Yamanaka
Takeharu
T
Kinukawa
Naoko
N
Hanada
Eisuke
E
Nose
Yoshiaki
Y
D000066:Accounting / Q000379:methods*; D003201:Computers / Q000706:statistics & numerical data; D003361:Cost Allocation / Q000379:methods; D017598:Efficiency, Organizational / Q000191:economics; D005377:Financial Management, Hospital / Q000379:methods*; D017721:Hospital Costs / Q000145:classification*; D006748:Hospital Departments / Q000191:economics*; D006801:Humans; D008331:Management Information Systems; D014481:United States