• 간호행정학회지
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• 제23권2호
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• pp.139-150
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• 2017

Purpose: The purpose of this study was to identify nursing service costs associated with all health care costs incurred by the institution. Methods: This study was an empirical case study research in which the nursing cost was separated from total medical cost. The nursing cost index was calculated through a cost allocation method after summarizing costs for personnel, raw materials and administration of each department in one public hospital. The 2014 budget plan, published in 'Public Hospitals Alert', was used as data and the data were analyzed using the Microsoft Office EXCEL 2013 program. Results: When comparing total medical costs and nursing costs, the nursing cost were 27.14% of the total medical cost. The nursing cost per nurse per hour was calculated as \29,128 The nursing cost per inpatient per day was calculated as \157,970, and the administration cost per patient was calculated as \133,710. Conclusion: The results of the research present the process of cost allocation of specific cost elements in the hospital and evidence for administrative costs which in the past have been only vaguely formulated. These are the significant implications of this study.

• 한국병원경영학회지
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• 제6권2호
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• pp.37-69
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• 2001

A new cost management system, called Activity Based Costing (ABC) system, has arisen to solve the limitation of a Traditional Cost Accounting (TCA) system until last two decades and ABC has been applied by many companies. TCA systems have limitation in tracing cost because they arbitrarily allocate overhead cost to the cost objects without standard for direct cost distribution. ABC is an accounting system that assigns costs to products or services based on the resources they consume. The costs of all activities are traced to the products for which they are performed. Therefore ABC is a cost management system that provides a matrix to accurately quantify consumed resources triggered by activities and activities triggered by products and services. There is little implementation of ABC in the health services field, one of service industries, due to complicated and many activities, and volatile cost object. However, the necessity for applying reasonable cost accounting system is largely issuing as strategy responding hostile environment, and financial pressure, and it is imperative to implement the Activity Based Costing (ABC) system. Therefore, this study presents the framework to develop ABC system for total health service organizations. Cost objects in this study base on medical service activities per health insurance claim from one general hospital located in Metropolitan Statistical Areas (MSAs). Medical service activities include all health insurance claims in the hospital. The purpose of the study is presenting useful tools and basic frame to develop Activity Based Costing system for health service organizations which want to use ABC system. The steps to develop ABC system for health service organizations are following: 1. Identifying of activity centers; 2. Definition of cost objects and activity by activity center; 3. Analysis of activity and tracing activity contribution; 4. Allocation of direct cost for specific activity; 5. Allocation of indirect cost for specific activity; 6. Allocation of depreciation for facilities, applicants, and consumption goods; 7. Allocation of administration cost; 8. Allocation of cost among activity centers; and 9. Tracing cost of cost objects by activity center. This study identified necessary information from existing reports which hospitals generally made by each step, and defined outcome which had to be produced in each step using this information. The steps of this study had limitation to apply all different size hospitals because the steps were structured ABC system by one hospital, however, this study used similar basic framework and methods with general cases. When a health service organization want to apply Activity Based Costing (ABC) system on all activities of it in future days, this study is very useful to design system structure in the health service organization.

• 한국병원경영학회지
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• 제19권2호
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• pp.1-11
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• 2014

The purpose of this study is to investigate awareness on medical insurance on the caregivers cost for hospital administrative staff and to provide the basic data for realization of legislation. The subjects were caregivers living in Busan, the survey was conducted from February 18 to March 9, 2013, 283 except for 17 copies of non-response and error response among a total of 300 questionnaires were analyzed. As a result, To improve the quality of care services, there were 51.8% of refresher training needs in refresher training items, 72.7% in favor of premiums increases in health insurance details, as for health insurance coverage subjects, patients' income were 32.0%, copayment for caregivers cost was 20.0%, which was 42.3%. Refresher training item, premiums increases, health insurance applied subjects, variables for copayment for care fee were related to medical insurance on the caregivers cost. On legislation on the medical insurance, systematic and standardized criteria should be provided to provide standardized curriculum for caregivers, to relieve patients and guardians of economic burden for caregivers cost and offer the stability of the cost.

• 대한간호학회지
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• 제33권2호
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• pp.246-255
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• 2003

Purpose: This study was designed to compare direct cost and indirect cost between home care and hospital care according to subject's characteristics. Method: The subjects of this study were patients with cerebrovascular disease. They were 50 patients in six university hospitals and 49 in four home care centers. Data were collected by using two type of questionnaires and reviewing medical records, home care service records and medical-fee claims from April 4th to September 13th, 2001. Result: The results were as follows; First, there was a statistically significant difference of direct cost between home care and hospital care, however, there was not a statistically significant difference of indirect cost. Second, according to subject's characteristics, six variables had statistically significant differences; sex, age, marital status, economy, job and diagnosis. Conclusion: It was found that cost-saving effect of home care was affected by subject's characteristic factors. More study needs to be done to develop a more detailed selection criteria for home care subjects.

• 보건행정학회지
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• 제22권1호
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• pp.109-128
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• 2012

The purpose of this study is to analyze the performance difference between multi-hospitals and free-standing hospitals. Scholars in industrial economics argue that, due to economies of scale and integration, multi-hospital system may have a better performance compared to freestanding hospitals. The study overturned the hypothesis based on a theory. By analyzing 425 acute-care hospitals in Korea, this research shows that multi-hospital systems and market factors, which have been perceived to be strengths to hospitals, are negatively related to hospitals' financial performance. Specifically, the results showed a better performance of freestanding hospitals compared to multi-hospital systems. Higher labor and administrative cost by multi-hospital system may be the reason for the difference, and it means they are not more effective at cost control. Managers in multi-hospital system, therefore, should pay attention on cost-reducing issues to regain managerial efficiency of organizations.

• 보건행정학회지
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• 제28권1호
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• pp.53-69
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• 2018

Background: This study investigates association modified category medical specialization (CMS) and hospital charge, length of stay (LOS), and mortality among lumbar spine disease inpatients. Methods: This study used National Health Insurance Service-cohort sample database from 2002 to 2013, using stratified representative sampling released by the National Health Insurance Service. A total of 56,622 samples were analyzed. The primary analysis was based on generalized estimating equation model accounting for correlation among individuals within each hospital. Results: Inpatients admitted with lumbar spine disease at hospitals with higher modified CMS had a shorter LOS (estimate, -1.700; 95% confidence interval [CI], -1.886 to -1.514; p<0.0001). Inpatients admitted with lumbar spine disease at hospitals with higher modified CMS had a lower mortality rate (odds ratio, 0.635; 95% CI, 0.521 to 0.775; p<0.0001). Inpatients admitted with lumbar spine disease at hospitals with higher modified CMS had higher hospital cost per case (estimate, 192,658 Korean won; 95% CI, 125,701 to 259,614; p<0.0001). However, inpatients admitted with lumbar spine surgery patients at hospitals with higher modified CMS had lower hospital cost per case (estimate, -152,060 Korean won; 95% CI, -287,236 to -16,884; p=0.028). Inpatients admitted with lumbar spine disease at hospitals with higher modified CMS had higher hospital cost per diem (estimate, 55,694 Korean won; 95% CI, 46,205 to 65,183; p<0.0001). Conclusion: Our results showed that increase in hospital specialization had a substantial effect on decrease in hospital cost per case, LOS, and mortality, and on increase in hospital cost per diem among lumbar spine disease surgery patients.

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.310-315
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• 2009

Large hospitals such as medical centers provide not only medical services, but also carry the responsibilities for emergency refuges, medical researches and education. The function of large hospitals is as important as other infrastructure systems such as highways, bridges, and utilities. When disasters occur, the hospitals have to provide emergency medical services for victims and support the patient's needs of health. In order to keep a smooth operation of hospitals, the maintenance management of hospital buildings should be carefully investigated. However, there are few researches focused on maintenance management issues of hospital buildings. This paper investigated the National Taiwan University Hospital (NTUH) and established a maintenance cost database. The NTUH is the best-known and most high-renowned medical center in Taiwan in which more than 4,000 employees serving approximately 2,000 in-patients and 7,000 out-patients daily. The data were collected from the NTUH which consisted of 16,228 maintenance records in the past ten years. This paper analyzed these data to obtain various characteristics of maintenance records, and revealed the key items of maintenance cost for large hospital buildings, which can provide the facility manager of hospital buildings to execute a proper maintenance policy for hospital buildings.

• 대한통합의학회지
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• 제10권2호
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• pp.13-25
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• 2022

Purpose : This study compared the cost-effectiveness ratio of physical therapy in health centers and home physical therapy, two physical therapy methods for home-bound stroke patients, and clarified the economic validity regarding the effect of home physical therapy. Methods : To measure and compare the cost and effectiveness of the two physical therapy methods for stroke patients, subjects were recruited based on in-hospital and home physical therapy. Among the entire data collected, 82 and 90 participants were selected for in-hospital and home physical therapy, respectively. To measure costs, regarding both in-hospital and home physical therapy, direct cost and indirect cost for patients, family, medical institutes, and the government were measured. In addition, activities of daily living were measured in both methods to measure their effectiveness. Through collected data, the cost-effectiveness and incremental cost-effectiveness ratios were analyzed. Results : Based on the analysis of cost-effectiveness, home physical therapy showed lower cost-effectiveness than in-hospital physical therapy. Furthermore, the incremental cost-effectiveness ratio also showed a difference, which implied home physical therapy could have high effectiveness compared to cost. Conclusion : Based on these results, home physical therapy could be considered as an alternativeto other methods of physical therapy, for home-bound stroke patients. In addition, the result of thisstudy contribute by providing evidence that home physical therapy offers economic benefits and canbe more effective in treating home-bound patients when policy decisions are made to establish a home physical therapy system.

• 한국병원경영학회지
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• 제14권3호
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• pp.23-48
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• 2009

The purpose of this study was to provide criteria which help executives to make decisions through the analysis of profitability of ultrasonography conducted in each medical department. In order to achieve such purpose, the study conducted break-even analyses on three medical departments of a university hospital in which has used ultrasonography was largely conducted in diagnosing diseases and performing surgeries. The research was carried out from January to June 2008. The data necessary for calculating cost, were collected using by computerized data. The results of the study were summarized as follows. 1. The Cost structure of each medical department: The Cost of ultrasonography was divided into direct cost and indirect cost through the categorization by cost object. Labor cost accounted for the largest portion of the direct cost with 69.3% in the department of obstetrics and gynecology, 67.4% in the department of radiology and 58.2% in the cardiac ultrasonography center, which followed by the depreciation cost of ultrasonography equipment. The calculation of the average material cost of each ultrasonographic test by medical test found that the cardiac ultrasonography center took first place with 2,355 won, followed by the department of obstetrics and gynecology with 266 won and the department of radiology with 233 won. As for the power cost of ultrasonography equipment, the department of radiology took fist place with 442,000 won. The power cost, however, did not affect much the cost price, because it accounted for only a small portion of the cost. As for indirect cost, the cardiac ultrasonography center ranked first with 7,156,000 won. Building depreciation cost accounted for the largest portion of the indirect cost. 2. Break-even analysis: Under the supposition that cost price can be divided into fixed cost and variable cost, a break-even analysis was conducted using the cost price confirmed through the cost structure of each medical department. As for the average customary charge of ultrasonography test conducted in each medical department, the department of obstetrics and gynecology charged 24,627 won, the department of radiology 53,179 won and the cardiac ultrasonography center 65,174 won. According to these results, the charges of ultrasonography test imposed by the department of radiology and the cardiac ultrasonography center wre enough to surpass break-even levels, but the charge imposed by the department of obstetrics and gynecology was not enough to offset the cost price. In conclusion, labor cost accounted for the largest proportion of cost price of ultrasonography test conducted in diagnosing diseases and performing surgeries in medical departments, followed by the fixed cost of ultrasonographic equipment depreciation cost. In medical department where the current charge of ultrasonography test turned out not to offset cost price through the break-even analysis of ultrasonographic equipment, ways to reduce fixed cost which accounts for the largest proportion of the cost price should be sought. Even medical departments whose current charge of ultrasonography test is enough to surpass break-even level are required to work for efficient management and cost reduction to continuously generate profits.

• 보건행정학회지
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• 제4권1호
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• pp.107-122
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• 1994

Many alternatives have been discussed to reduce the medical expenditure and to use the medical resources effectively. Many studies about the economies of scale have been done for the last several decades. This study has analyzed the relationship between the number of beds and the mean expense per hospitalization day in Korea. A Cost Function Model was identified and we wanted to see the minimum optimal size with the cheapest mean expense per hospitalization day. The result is as follows; 1. In the Cost Function Mode, (the number of beds)$^{2}$, the number of personnel, productivity and training institutions are the factors that statisticaly influence the mean expenses. 2. By the univariate analysis the mean expense proved to be the smallest as the level of 150-200bed, The breaked down of the components of expenses shows that the mean labor cost is much different from the mean value of material and administration costs, and that hospital with 150-200 beds also have the minimal expense. The mean expense goes up dramatically in hospitals of 450 beds or more. 3. When the other conditions are constant, according to the multiple regression analysis of the mean expense per adjusted hospitalization day the minimum optimal size with the cheapest expense is a hospital with 191 beds and the hospital with 230 beds takes the lowest mean labor cost. The material or administration costs are not influenced by hospital size. This research has limitation in measuring the variables that influence hospital xpenses, in estimating hospital output by the number of beds in considering outpatient cost and in securing representativeness of hospitals because many hospitals made no responses to the research questionnare. But it is valuable and helpful for development of health policy to figure out the number of beds with the cheapest expense per hospitalization day.