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Journal of Medical Systems

, Volume 35, Issue 2, pp 251–264 | Cite as

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

  • Yoshiaki NakagawaEmail author
  • Tadamasa Takemura
  • Hiroyuki Yoshihara
  • Yoshinobu Nakagawa
Original Paper

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.

Keywords

Hospital cost accounting Financial management DRG DPC 

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Copyright information

© Springer Science+Business Media, LLC 2009

Authors and Affiliations

  • Yoshiaki Nakagawa
    • 1
    Email author
  • Tadamasa Takemura
    • 1
  • Hiroyuki Yoshihara
    • 1
  • Yoshinobu Nakagawa
    • 2
  1. 1.Department of Medical Informatics, Graduate SchoolKyoto UniversityKyotoJapan
  2. 2.Kagawa National Children’s Hospital, National Hospital OrganizationZentsuji CityJapan

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