A simulation model of hospital management based on cost accounting analysis according to disease.
Since a little before 2000, hospital cost accounting has been increasingly performed at Japanese national university hospitals. At Kumamoto University Hospital, for instance, departmental costs have been analyzed since 2000. And, since 2003, the cost balance has been obtained according to certain diseases for the preparation of Diagnosis-Related Groups and Prospective Payment System. On the basis of these experiences, we have constructed a simulation model of hospital management. This program has worked correctly at repeated trials and with satisfactory speed. Although there has been room for improvement of detailed accounts and cost accounting engine, the basic model has proved satisfactory. We have constructed a hospital management model based on the financial data of an existing hospital. We will later improve this program from the viewpoint of construction and using more various data of hospital management. A prospective outlook may be obtained for the practical application of this hospital management model.
Tanaka
Koji
K
Graduate School of Medicine, Kumamoto University, Kumamoto, Japan. tnkj@fc.kuh.kumamoto-u.ac.jp
Sato
Junzo
J
Guo
Jinqiu
J
Takada
Akira
A
Yoshihara
Hiroyuki
H
D000066:Accounting / Q000379:methods*; D003198:Computer Simulation; D003361:Cost Allocation / Q000379:methods*; D003953:Diagnosis-Related Groups / Q000191:economics*; D017598:Efficiency, Organizational; D005377:Financial Management, Hospital / Q000379:methods*; D017721:Hospital Costs / Q000145:classification*; D006748:Hospital Departments / Q000191:economics; D006785:Hospitals, University / Q000191:economics*; D006801:Humans; D007564:Japan; D017059:Models, Econometric; D009936:Organizational Innovation; D012985:Software Design