A new accounting system for financial balance based on personnel cost after the introduction of a DPC/DRG system.
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.
Nakagawa
Yoshiaki
Y
Department of Medical Informatics, Graduate School, Kyoto University, 54 Shogoin Kawahara-cho, Sakyo-ku, Kyoto, Japan.
Takemura
Tadamasa
T
Yoshihara
Hiroyuki
H
Nakagawa
Yoshinobu
Y
D000066:Accounting / Q000379:methods*; D003361:Cost Allocation / Q000379:methods; D003953:Diagnosis-Related Groups; D004469:Economics, Hospital / Q000706:statistics & numerical data*; D005377:Financial Management, Hospital / Q000191:economics / Q000379:methods*; D006748:Hospital Departments / Q000191:economics*; D006801:Humans; D007564:Japan; D010557:Personnel Administration, Hospital / Q000191:economics