Earticle

초록

영어

This study is to figure out Influence factors on Admission costs, based on In-Patient Cost Analysis. The study reviewed German Cost Analysis Method, drew Cost analysis Method applicable to Korean hospitals, and then conducted Analysis of Variance (ANOVA) and Multiple Regression, to analyze what factors influenced Admission Costs. The empirical analysis has shown that the cost recovery level was influenced by ‘Hospital visit days’, ‘Examination costs’ and ‘Physician costs’ Especially the cost recovery level had a positive relationship with Examination cost rate and a negative relationship with Physician cost rate, which directly affected surgical units and medical units thus caused the imbalance of Cost recovery level between both units. In other words, surgical units cost recovery level was low, however medical units was relatively high. Therefore the improvement of Cost recovery system, based on the exact cost information is needed to solve the imbalance of cost recovery level.

목차

Abstract
 1. Introduction
 2. Theoretical Consideration
 3. Analysis Method
  3.1. Objects of Study
 4. The Process of Cost Analysis
  4.1. Cost-center Setting
  4.2. The Classification of Cost Units
  4.3. In-Patient Cost Allocation
 5. The Results of Patient Cost Analysis
  5.1. Cost per Unit
  5.2. The Difference between Cost Recovery Level (Medical Service Costs), Cost Level and Cost Recovery Rate
  5.3. Influence Factors on Cost Recovery Rate
 6. Consideration and Conclusion
 References

키워드

저자

• Woo Jung-Sik [ Dept. of Health Administration, Cheju Halla University, Republic of Korea ]
• Kim Han-Sung [ Dept. of Healthcare Informatics, Korea Polytechnics, Republic of Korea ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  International Journal of Database Theory and Application

• 간기

  격월간

• pISSN

  2005-4270

• 수록기간

  2008~2016

• 십진분류

  KDC 505 DDC 605