• Korea Journal of Hospital Management
• /
• v.18 no.2
• /
• pp.81-103
• /
• 2013

This study is to research cost accounting practice and to analyze propriety of patients' medical payment in artificiality kidney center. The researched cost datum of the year 2012 are as follows. - Hemodialysis medical treatment was reimbursed as much as 158,001 won in case of health insured patients, but payed-off as much as 135,810 won. - The average figure of the total hospitals and clinic center is 1,603,303 won, and one time cost of hemodialysis treatment is 154,487 won. Optimal treatment pay are suggested as follows. First, Regardless of the notified classification from MOHW(Ministry of Health and Welfare), 136,000 won of fixed price payment classification needs to be reclassified by patients, severity and tobe rearranged by fixed price payment system of hospitals. Second, Fixed payment code notified by the Ministry of Health and Welfare is recommended to be simplifies and to reflect according to contents of the medical treatment rendered to patients. Third, Establishment of artificial kidney center has to be risk managed because of its huge investment. Fourth, Cost analysis model has to be maintained as basis together with appropriate application of conversion index model mixed with SGR model.

• The Journal of Korean Medicine
• /
• v.41 no.2
• /
• pp.107-121
• /
• 2020

Objectives: The purpose of this study was to identify the characteristics of patients who visited the emergency room (ER) of a Korean medicine (KM) hospital and to provide basic data for further research. Methods: We conducted a retrospective analysis using electronic medical records of 263 patients who visited the ER of OO University Oriental Hospital from January 1 to December 31, 2019. Results: Of the 263 patients' medical records, 245 were included in this analysis. The male-to-female ratio was 1.09:1. The average age was 52 years, with patients in their 40s having the largest distribution. The district where the hospital was located had the largest number of patients. The distribution by visit time was the lowest in the early morning. Most patients visited on Sunday, in September, and on the day of onset. The admission rate was 39.18%, and largest number of patients was admitted to the Department of Acupuncture and Moxibustion. The percentage of patients who revisited the KM hospital as an outpatient were 26.17%. The diagnosis for most patients was musculoskeletal disease. Acupuncture was the most common treatment, accounting for 62.45% of the cases, followed by herbal medicines, accounting for 54.69% of the cases. National health insurance was the most common type of insurance registered. Most patients visited the ER of the KM hospital via the ER of the hospital. Conclusions: This clinical analysis helped us identify the characteristics of patients visiting the ER of a KM hospital. Continuous data accumulation is required in relation to this for further studies.

• Health Policy and Management
• /
• v.5 no.2
• /
• pp.35-69
• /
• 1995

The managerial environment of hospitals in Korea characterized by low levels of medical insurance fees is worsening by increasing government regulations as to the utilization of medical services, rising costs of labor, material, and medical equipments, growing patient expectations concerning the quality of services, and escalating competitions among large hospitals in the market. Hospitals should seek for their survival strategies in this harsh environment and they should have information about costs of their products in doing so. However, it has not been available due to the complexity of the production process of hospital services. The objectives of this study were to develop a service-based cost accounting model and to apply the developed model to a study hospital to obtain cost information of hospital services. A model commonly used for the job-order product cost accounting in the manufacturing industry was modified for the use in hospitals in Korea. Actual costs, instead of standard costs, incurred to produce a unit of services during a given period of time were estimated in the model. Data required to implement the model included financial information, statistics for the allocation of supportive cost center costs to final cost centers, statistics for the allocation of final cost center costs to services, and the volume of each services charged to patients during a study period. The model was executed using data of a university teaching hospital located in Seoul for the fiscal year 1992. Data for financial information, allocation statistics fo supportive service costs, and the volume of services, most of them in electronic form, were available to the study. Data for allocation statistics of final cost center costs were collected in the study. There were 15 types of evaluation and management service, 2, 923 types of technical service, and 2, 608 types of drug and material service charged to patients in the study hospital during the fiscal year 1992. Labor costs of each of seven types of pesonnel, material costs of 611 types of drugs and materials, and depreciation costs of 212 types of medical equipments, miscellaneous costs, and indirect costs incurred in producing a unit of each services were estimated. Medical insurance fees for basic services such as evaluation and management of inpatients and outpatients, injection, and filling prescriptions, and for operating procedures were found to be set lower than costs. Infrequent services which use expensive medical equipments showed negative revenuse as well. On the other hand, fees for services not covered by the insurance such as CT, MRI and Sonogram, and for laboratory tests were higher than costs. This study has a significance in making it possible for a hospital to obtain cost information for all types of services which produced income based on all types of expenses incurred during a given period of time. This information can assist the management of a hospital in finding an effective cost reduction strategy, an efficient service-mix strategy under a given fee structure, and an optimum strategy for within-hospital resource allocations.

• Journal of the Korean Society of Laryngology, Phoniatrics and Logopedics
• /
• v.17 no.1
• /
• pp.60-62
• /
• 2006

Granular cell tumor is an uncommon lesion that was first described by Abrikossoff in 1926. It is usually benign tumor that can occur in any parts of the body. The most common region of granular cell tumor is the head and neck, accounting for approximately 30 to 50 percent of all lesions, with the tongue as the single most common site of origin. The larynx is uncommon location, accounting for approximately 3 to 10 percent of the reported case. Herein we report a case of a 41-year-old man with laryngeal granular cell tumor who was successfully treated, especially showing well improvements in his voice after the operation. In addition, a brief discussion of the current literatures regarding the typical features of the tumor are also presented.

• Health Policy and Management
• /
• v.4 no.2
• /
• pp.111-125
• /
• 1994

In developing total hospital information system, large amount of time and expense are to be spent while its results are likely to lead itself to end-users' dissatisfaction. Some of the main complaints on the part of end-users come from insufficient consideration of end-users environment as well as inappropriate representation of their requirement in the system alalysis and design. This papre addresses some advantages of Essential Logical Modeling Process for better analysis and design, explaining by example the developmental process of the Patent Management and Accounting System for a tertiary care hospital. In the case, the Essential Model, suggested by McMenamin and Palmer, proved to be an effective tool for clear separation of analysis and design phase and for better communication among system developers and with end-users. The modeling process itself contributed to better program modularity as well, shown in a Structured Chart. Difficulties in learning how to identify' essential activities' for the modeling practice were experienced in the beginnins stage, which were, however, overcome by elaborating some heuristic guideling and by rdferring to necessary tools including State Transition Diagram, Control Flow Diagram, and so many. While full evaluation of the Essential Model usag remains to wait till the completion of the case project, its strengt in making clear distinction between analysis and design phase was enough to be attractive to system analysts. The model concepts are open to many further application fields, particularly such areas as business re engineering, process remodeling, office automation, and organizational restructuring.

• Health Policy and Management
• /
• v.4 no.1
• /
• pp.123-137
• /
• 1994

The objectives of this research is to find the factors which determined hospital profitability. The unit of analysis is hospital, and the data is collected from two sources. One source is derived from Ministry of Health and Social Affairs(4 years' data from 134 hospitals), and another source is derived from Sam-II Accounting Co.(1 year's data from 37 hospitals). Hospital profitability, which is dependent variable in our research, is measured with financial ration, such as ROI(reture on investment). The major findings are as follows; 1) The hospital profitability is determined with not hospital type itself but management-incentives associated with hospital type. 2) The maximum profitability is obtained in 775 bed-size. 3) The hospital location isn't a factor to determine profitability 4) The internal control and management, such as account receivables, inventory, fixed assert investment, is major factor to hospital profitability.

• Health Policy and Management
• /
• v.10 no.4
• /
• pp.116-143
• /
• 2000

Considerable attention has been devoted in the accounting literature to identify the factors that cause or drive the costs of overhead activities. This paper extends recent cost driver research to the health care provider. In various case studies, it has been suggested that overhead costs are driven by volume and complexity variables. This paper investigates the significance of these variables in determining hospital overhead costs, how they are structurally related and how the cost impacts of these variables can be estimated in practice. This paper analyzes the determinants of hospital costs using the sample of South Korea hospitals for seven year during the period 1952－1997. The paper focuses on the extent to which hospital overhead costs depend on complexity, efficiency in addition to depending on more conventional volume based measures of hospital activity. The results of regression analysis suggest that volume and complexity factors positively and significantly affect overhead costs in the hospital industry. The results show that the complexity-related cost drivers strongly affected on the overhead costs in tile health care provider industry more than manufacturing industry which is mainly affected by volume-related cost drivers. That means each Industry may have different cost structures. Therefore it Is Important to find their proper cost structures and cost drivers and use them. Futhermore identification of overhead or indirect cost drivers is likely to be particularly useful in heath care. The identification of cost drivers can be of benefit to all health care stakeholders because these facilitates more efficient management of the national resources devoted to health care. While this study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. It is an open question whether even a well-designed ABC system will provide suitable proxies for marginal costs for decision making purposes.

• The Korean Journal of Health Service Management
• /
• v.4 no.1
• /
• pp.145-156
• /
• 2010

The purpose of this study is one of high price medical equipment wished to grasp propriety factor about the MRI introduction, analyzing payability through cost accounting into compensation. It was investigated from January 1 to December 31, 2007 about the MRI of a General Hospital. Expectation availability was 23.2 cases, but actual availability did achievement more than 196.1% with 45.5 items. It is estimated that there are a lot of occurrence cases because great reasons that actual availability increases more than expectation availability is excellent resolving power than a CT, and is device that prefer to reason back that radiation damage is less in person body. The followings show the main results of this study. 1. The MRI was construed in order of cost accounting, wave and personnel expenses 45.4%, administrative expenses 53.0%, and material costs 1.6%. 2. According to CVP (Cost-volume-profit) analysis, BEP (Break Even Point) profit is 173,931,428 won for 11 months, and break even usage number of items are 37.5 cases, and separation usage number of items were confirmed by 1.4 cases. Therefore, was construed that can achieve BEP within 11 months though usage number of items keeps 1.4 items day to create the MRI's hospital operation profit. 3. Estimated limit profitability appears high by 96.7%, exceed fixed charges even if when is non-benefit and when it is benefit consider variable, is judged that the MRI's addition induction helps in hospital management enhancing earning rates.

• Investigative Magnetic Resonance Imaging
• /
• v.25 no.1
• /
• pp.43-46
• /
• 2021

Arachnoid cysts are benign lesions that are formed between the inner and outer layers of the arachnoid, accounting for 1% of all intracranial space occupying lesions. Usually, arachnoid cysts are asymptomatic. It can be symptomatic in case of complication such as intracystic hemorrhage or acute cyst expansion. We present a case of incidentally prediagnosed arachnoid cyst which undergone intracystic hemorrhage combined with ipsilateral SDH in a young male.

• Journal of Nutrition and Health
• /
• v.20 no.6
• /
• pp.442-455
• /
• 1987

The purpose of the study were to assist foodservice managers in complex decision making by utilizing computerized cost accounting system and to relieve managers from repetitive and routine tasks so that more adequate patient care and consultation can be provided. The scope of the computer-assisted cost accounting system consists of budget, menu planning, purchasing, inventory, cost control and financial reporting. The content of the computerized system are summarized as follows ; 1) For budgeting monthly income was estimated by calculating unit cost of each meal and forecasting serving numbers. The actual serving numbers for patients and employees were totaled everyday, and utilized as the basic data base for estimating income and planning menu. The monthly lists of meal sensus were generated. 2) for menu planning concersion factors were computed based on the standarized recipe for 50 servings. Daily menus for patients and employees which include total amounts of each ingredient and cost analyzed information were generated. 3) Daily and monthly purchasing report for each food item classified by patient and employee meals were generated. 4) Inventory transactions such as recipts and issues were totalized daily for each stocked item, and monthly inventory reports were generated. 5) Cost analysis reports for each menu item were generated into two ways based on the budget coat as well as the purchasing cost. 6) Editing new recipes and updating food costs change to the data base were carried out. 7) Financial reports were generated monthly, first-half and second-half of the year, and yearly basis.