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J Med Syst. 2011 Apr;35(2):251-64. doi: 10.1007/s10916-009-9361-y. Epub 2009 Aug 27.

A new accounting system for financial balance based on personnel cost after the introduction of a DPC/DRG system.

Author information

1
Department of Medical Informatics, Graduate School, Kyoto University, 54 Shogoin Kawahara-cho, Sakyo-ku, Kyoto, Japan.

Abstract

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.

PMID:
20703565
DOI:
10.1007/s10916-009-9361-y
[Indexed for MEDLINE]

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