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Journal of Medical Systems
Published in: Journal of Medical Systems 2/2011

01-04-2011 | Original Paper

A New Accounting System for Financial Balance Based on Personnel Cost After the Introduction of a DPC/DRG System

Authors: Yoshiaki Nakagawa, Tadamasa Takemura, Hiroyuki Yoshihara, Yoshinobu Nakagawa

Published in: Journal of Medical Systems | Issue 2/2011

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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.
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Metadata
Title
A New Accounting System for Financial Balance Based on Personnel Cost After the Introduction of a DPC/DRG System
Authors
Yoshiaki Nakagawa
Tadamasa Takemura
Hiroyuki Yoshihara
Yoshinobu Nakagawa
Publication date
01-04-2011
Publisher
Springer US
Published in
Journal of Medical Systems / Issue 2/2011
Print ISSN: 0148-5598
Electronic ISSN: 1573-689X
DOI
https://doi.org/10.1007/s10916-009-9361-y

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