Department of Medical Informatics, Graduate School, Kyoto University, 54 Shogoin Kawahara-cho, Sakyo-ku, Kyoto, Japan.
J Med Syst. 2011 Apr;35(2):251-64. doi: 10.1007/s10916-009-9361-y. Epub 2009 Aug 27.
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.
医院院长不仅需要评估医院的收支情况，还要评估每个临床科室的收支情况，以确定合适的管理策略。2003 年推出的基于诊断相关分组（DPC/PPS）的全新前瞻性支付制度，由于总项或全包项目与按服务项目收费（FFS）之间的复杂关系，使得每个临床科室的收支归属变得非常复杂。到目前为止，很少有报告提出用于计算医疗成本和财务平衡的计划性方法。我们设计了一种基于人员成本的简单方法来计算医疗成本和财务平衡。使用这种方法，即使不使用中心医院的计算机系统，一个人也可以完成一个拥有 535 张床位和 16 个科室的医院的计算工作。
