Profit and loss analysis for an intensive care unit (ICU) in Japan: a tool for strategic management.
Profit and loss analysis for an intensive care unit (ICU) in Japan: a tool for strategic management.
复制标题
日本重症监护病房 (ICU) 的损益分析：战略管理工具。
DOI：
10.1186/1472-6963-6-1
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发表时间：
2006-01-11
影响因子：
2.8
通讯作者：
Akazawa, K
中科院分区：
文献类型：
--
作者：
Cao, PY;Toyabe, S;Abe, T;Akazawa, K
准确的成本估计和盈亏分析是必要的卫生保健实践。我们对日本一所大学医院的重症监护病房（ICU）进行了实际财务分析，并试图讨论对重症监护有影响的卫生保健政策和资源分配决策。成本是根据部门层面的活动成本法估算的，利润和损失分析是基于盈亏平衡点分析。使用的数据包括2003年ICU每月患者人数、收入、直接和间接费用。分析结果显示，ICU总费用2,678,052美元主要为直接费用，占88.8%。另一方面，ICU的实际年度患者总天数为1,549天，收入为2,295,044美元。然而，根据盈亏平衡点分析，确定ICU在一个财政年度内至少需要1,986个病人日。因此，加护病房每年出现383,008美元的赤字。这些方法对确定ICU实践的盈亏，以及如何评价和改进ICU实践具有重要意义。在本研究中，结果表明，目前日本医院的大多数icu可能不盈利。因此，为了增加收入以弥补这一赤字，需要在一个财政年度增加437个ICU患者日，因此ICU的住院人数应该在不增加床位和工作人员数量的情况下增加。因此，增加从合作医院和诊所转诊的病人数目似乎是实现这些目标的最佳战略。
Accurate cost estimate and a profit and loss analysis are necessary for health care practice. We performed an actual financial analysis for an intensive care unit (ICU) of a university hospital in Japan, and tried to discuss the health care policy and resource allocation decisions that have an impact on critical intensive care. The costs were estimated by a department level activity based costing method, and the profit and loss analysis was based on a break-even point analysis. The data used included the monthly number of patients, the revenue, and the direct and indirect costs of the ICU in 2003. The results of this analysis showed that the total costs of US$ 2,678,052 of the ICU were mainly incurred due to direct costs of 88.8%. On the other hand, the actual annual total patient days in the ICU were 1,549 which resulted in revenues of US$ 2,295,044. However, it was determined that the ICU required at least 1,986 patient days within one fiscal year based on a break-even point analysis. As a result, an annual deficit of US$ 383,008 has occurred in the ICU. These methods are useful for determining the profits or losses for the ICU practice, and how to evaluate and to improve it. In this study, the results indicate that most ICUs in Japanese hospitals may not be profitable at the present time. As a result, in order to increase the income to make up for this deficit, an increase of 437 patient days in the ICU in one fiscal year is needed, and the number of patients admitted to the ICU should thus be increased without increasing the number of beds or staff members. Increasing the number of patients referred from cooperating hospitals and clinics therefore appears to be the best strategy for achieving these goals.
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影响因子：
15.1
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