Effects of Cost Allocation Method Change on Patient Profitability Evaluation: A Case of Ability-to-Bear Principle
Effects of Cost Allocation Method Change on Patient Profitability Evaluation: A Case of Ability-to-Bear Principle
复制标题
成本分配方法改变对患者盈利能力评估的影响：以承受能力原则为例
DOI：
10.1142/9789811237164_0006
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发表时间：
2022
期刊：
影响因子：
--
通讯作者：
M. and O. Maruta
中科院分区：
文献类型：
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作者：
Adachi;S.;Mizuno;M. and O. Maruta
背景资料：DPC（诊断程序组合）是一种固定金额的报销制度，在日本推出;其护理费用根据住院而减少。因此，每个DPC的成本管理需求显着增加。因此，我们解决的实际问题，如何分配间接费用给病人，了解每个病人的盈利能力，医院management.Methods：我们检查了数据，从40例患者接受人工膝关节置换手术，2015年4月至6月在医院A（一家私人医院，410张病床）。结果：FPT模型和FCM模型患者收入与固定间接费用的相关系数分别为0.843（p< 0.001）和0.830（p < 0.001）;以及患者收入与患者成本之间的相关系数值（患者直接成本+患者
Background: The DPC (Diagnosis Procedure Combination) is a flat-sum reimbursement system, which was introduced in Japan; its charge of care decreases according to the hospitalization. Therefore, the need for cost management per DPC has been significantly increased. Thus, we address practical issues about how to allocate indirect cost to patients to understand the profitability of each patient for hospital management.Methods: We examined the data from 40 patients who underwent artificial knee joint replacement surgery between April and June 2015 at Hospital A (a private hospital with 410 beds). And we compared and verified two costing models, the frequency of practice treatment (FPT) model and the frequency of practice treatments and contribution margin ratio (FCM) model.Results: The correlation coefficient between the patient revenue and fixed indirect cost was 0.843 (p< 0.001) and 0.830 (p< 0.001) for the FPT model and FCM model. And the correlation coefficient value between patient revenue and patient costs (patient direct cost+ patient