활동기준원가(Activity Based Cost)를 적용한 치과 임플란트 원가산정

신호성,안은숙,Shin, Ho-Sung,Ahn, Eun-Suk 대한치과보철학회 2013 대한치과보철학회지 Vol.51 No.4

연구 목적: 의료환경의 변화에 따라 새로운 의료관리에 대한 필요성과 함께 의료기관의 원가관리에 대한 관심이 증가되었다. 본 연구는 치과의료기관에서 빈번하게 제공되는 치과 임플란트 서비스를 직원의 활동에 근거하여 자원 또는 원가를 배부하는 활동기준원가(Activity-Based Cost, ABC) 방법을 적용하여 원가를 산정하기 위해 시행되었다. 연구 대상 및 방법: 수도권 소재의 A 치과의료기관을 대상으로 치과 임플란트 원가산정을 실시하였다. 해당 기관의 총비용을 확인하기 위해 1사분기 세무회계자료를 사용하였고 기관 내에서 이루어지는 활동을 파악하기 위하여 활동분석표 작성을 요청하였다. 자료를 바탕으로 치과 임플란트에 해당하는 직접원가와 간접원가를 분리하고, 간접원가의 왜곡을 최소화하기 위해 원가동인(Cost driver)을 파악하여 활동별로 비용을 배분하는 활동기준원가 분석을 실시하였다. 결과:치과 임플란트 원가를 직접비와 간접비로 나누어 비교한 결과 각각 35.8%, 49.5%로 나타났다. 치과 임플란트 1개당 원가는 1,579천원 정도로 산정되었고, 임플란트 수술 및 시술 전 후 활동이 포함된 보철 시술 진료영역에 47만원(30%)이 소요되어 가장 많은 부분을 차지하였다. 연수 및 치과학 교육 등의 활동도 기타 진료에 비해 상대적으로 높은 비중을 나타내었다. 결론: 과학적인 치과 임플란트의 수가 산정을 위해서 치과 임플란트와 관련된 직접적인 진료 술식 이외에 시술 전 후 준비활동 등에 대한 고려가 충분히 이루어져야 한다. 임플란트 시술 전 후의 활동 및 교육, 연수활동 등은 간접비에 포함되는 부분이나 진료의 질을 담보하고 환자의 만족도를 향상시키기 위해 반드시 필요할 활동으로 이러한 활동들을 고려한 합리적 수가 산정이 필요하다. Purpose: There is a growing concern for the cost management of medical institutions. The purpose of this study was to estimate Activity-Based Costing (ABC) for dental implant cost. ABC refers to allocating resources or cost based on the activities of services. Materials and methods: A dental institution located in the metropolitan area was selected in this study. The tax accounting data of the institution were utilized to confirm total cost, and the institution was asked to make out clinical activities to figure out what activities were carried out. The direct cost and indirect cost for dental implant were separately estimated, and cost driver was analyzed to estimate the indirect cost accurately. Results: The rates of the direct and indirect cost respectively stood at 35.8 and 49.5 percent. The cost for a dental implant was found to be approximately 1,579 won, and the cost of prosthetic surgery and treatment that included implant surgery accounted for the largest portion of the cost, which was 470 thousand won (30%). And the weight of training and education on dentistry was relatively higher than that of the other kinds of treatment. Conclusion: In order to ensure accurate and scientific costing for dental implant, not only direct medical procedure but every pre- and post-procedure activity should fully be taken into account. Pre-activities, post-activities, education and training are included in the indirect cost, but all these activities are mandatory and associated with the quality of treatment and the satisfaction level of patients.

식중독의 사회경제적 비용추정: 삶의 질 개념을 적용한 질병비용추정법을 이용하여

신호성,이수형,김종수,김진숙,한규홍,Shin, Ho-Sung,Lee, Sue-Hyung,Kim, Jong-Soo,Kim, Jin-Suk,Han, Kyu-Hong 대한예방의학회 2010 예방의학회지 Vol.43 No.4

Objectives: This study estimated the annual socioeconomic costs of food-borne disease in 2008 from a societal perspective and using a cost-of-illness method. Methods: Our model employed a comprehensive set of diagnostic disease codes to define food-borne diseases with using the Korea National Health Insurance (KNHI) reimbursement data. This study classified the food borne illness as three types of symptoms according to the severity of the illness: mild, moderate, severe. In addition to the traditional method of assessing the cost-of-illness, the study included measures to account for the lost quality of life. We estimated the cost of the lost quality of life using quality-adjusted life years and a visual analog scale. The direct cost included medical and medication costs, and the non-medical costs included transportation costs, caregiver's cost and administration costs. The lost productivity costs included lost workdays due to illness and lost earnings due to premature death. Results: The study found the estimated annual socioeconomic costs of food-borne disease in 2008 were 954.9 billion won (735.3 billion won-996.9 billion won). The medical cost was 73.4 -76.8% of the cost, the lost productivity cost was 22.6% and the cost of the lost quality of life was 26.0%. Conclusions: Most of the cost-of-illness studies are known to have underestimated the actual socioeconomic costs of the subjects, and these studies excluded many important social costs, such as the value of pain, suffering and functional disability. The study addressed the uncertainty related to estimating the socioeconomic costs of food-borne disease as well as the updated cost estimates. Our estimates could contribute to develop and evaluate policies for food-borne disease.

EuroQol-5 Dimension 건강가중치를 이용한 한국인의 건강수준의 형평성 측정

신호성,김동진,Shin, Ho-Sung,Kim, Dong-Jin 대한예방의학회 2008 예방의학회지 Vol.41 No.3

Objectives : Despite various government initiatives, including the expansion of national health insurance coverage, health inequality has been a key health policy issue in South Korea during the past decade. This study describes and compares the extent of the total health inequality and the income-related health inequality over time among Korean adults. Methods : This study employs the 1998, 2001 and 2005 Korean National Health and Nutrition Examination Surveys (KNHANESs). The self-assessed health (SAH) ordinal responses, measured on a five-point scale, resealed to cardinal values to measure the health inequalities with using interval regression. The boundaries of each threshold for the interval regression analysis were obtained from the empirical distribution of the EuroQol-5 Dimension (EQ-5D) valuation weights estimated from the 2005 KNHANES. The final model predicting the individuals' health status included age, gender, educational attainment, occupation, income, and the regional prosperity index. The concentration index was used to measure and analyze the health inequality. Results : The KNHANES data showed an unequal distribution of the total health inequality in favor of the higher income groups, and this is getting worse over time (0.0327 in 1998, 0.0393 in 2001 and 0.0924 in 2005). The income-related health inequality in 2005 was 0.0278, indicating that 30.1% of the total health inequality can be attributed to income. Conclusions : The findings indicate there are health inequalities across the sociodemographic and income groups despite the recent government's efforts. Further research is warranted to investigate what potential policy actions are necessary to decrease the health inequality in Korea.

표준화사망비와 지역결핍지수의 상관관계: 지역사회 통합결핍지수 개발

신호성,이수형,추장민,Shin, Ho-Sung,Lee, Sue-Hyung,Chu, Jang-Min 대한예방의학회 2009 예방의학회지 Vol.42 No.6

Objectives : The aims of this paper were to develop the composite deprivation index (CDI) for the sub-district (Eup-Myen-Dong) levels based on the theory of social exclusion and to explore the relationship between the CDI and the standardized mortality ratio (SMR). Methods : The paper calculated the age adjusted SMR and we included five dimensions of social exclusion for CDI; unemployment, poverty, housing, labor and social network. The proxy variables of the five dimensions were the proportion of unemployed males, the percent of recipients receiving National Basic Livelihood Security Act benefits, the proportion of households under the minimum housing standard, the proportion of people with a low social class and the proportion of single-parent household. All the variables were standardized using geometric transformation and then we summed up them for a single index. The paper utilized the 2004-2006 National Death Registry data, the 2003-2006 national residents' registration data, the 2005 Population Census data and the 2005-2006 means-tested benefit recipients' data. Results : The figures were 115.6, 105.8 and 105.1 for the CDI of metropolitan areas (big cities), middle size cities and rural areas, respectively. The distributional variation of the CDI was the highest in metropolitan areas (8.9 - 353.7) and the lowest was in the rural areas (26.8 - 209.7). The extent and relative differences of deprivation increased with urbanization. Compared to the Townsend and Carstairs index, the CDI better represented the characteristics of rural deprivation. The correlation with the SMR was statistically significant and the direction of the CDI effects on the SMR was in accordance with that of the previous studies. Conclusions : The study findings indicated mortality inequalities due to the difference in the CDI. Despite the attempt to improve deprivation measures, further research is warranted for the consensus development of a deprivation index.

치과의사 인력 현황 및 수급 예측

신호성 ( Hosung Shin ),홍수연 ( Suyeon Hong ) 한국보건사회연구원 2007 保健社會硏究 Vol.27 No.1

본 연구의 목적은 보수적인 시각에서 2020년까지의 적정 치과의사 인력 수급을 추계하는 것이다. 치과의사 인력을 추계하기 위해서 미국의 BHPr(Bureau of Health Professional model) 방법을 사용하였다. 인력추계에 사용된 자료는 모두 이차자료로서 이중 일부는 전수조사 자료이며 일부는 설문조사를 통해 수집된 것이다. 국민건강보험공단과 보건복지부 공식 통계와 통계청 인구추계 및 사망자료, 교육부 대학정원 및 치과의사 합격률, 해외이주 치과의사 수에 대한 대한치과의사협회 내부 자료 등은 전수자료이며 연령대별, 성별 치과의료이용량, 연간진료시간 등은 샘플 조사자료이다. 미국의 BHPr 방법은 기준연도(2002년)의 의료수요(의료이용량)를 기준으로 치과의사 인력 수요를 산정하고 목표연도 활동치과의사수와 비교하여 치과의사 인력의 과불급을 비교하는 것으로 일반적인 접근방법과 함께 치과의료서비스의 특수한 상황과 활용가능자료의 수준을 고려하여 적용하였다. 치과의사 공급현황을 파악하기 위하여 치과의사 취업률을 85.9%, 은퇴연령을 65세, 1970년 초반까지 진행된 치과의사 집단 이주를 고려한 해외이주자 현황 등을 반영하였다. 치과의료수요는 2002년 환자조사자료를 기반으로 치과의료 이용형태가 특별히 변하지 않을 것으로 고정하였고 치과의사의 연간 노동시간은 1906시간, 비진료 부문 치과의사 비율은 평균 9% 정도인 것으로 추정하여 치과의사 인력 수요정도를 추계하였다. 2005년을 기준으로 시간이 흐를수록 면허인력이나 가용치과의사 수의 증가에 비해 활동치과의사 수의 증가율이 상대적으로 높았다. 2020년 활동치과의사 수는 2005년에 비해 44% 상승한 24,856명으로 추계되었으나 면허인력은 50% 정도 상승한 33,795명으로 추계되었다. 수요추계에 따르면 2010년도를 기점으로 치과의사 공급과 수요가 거의 일치하게 되고, 2020년이 되면 치과의사의 과잉공급이 큰 문제가 될 것으로 예측되었다. 본 추계의 결과 2020년의 치과의사 공급 과잉에 대비하기 위하여 향후 5년 이내에 치과대학 입학생을 줄이는 등 적극적인 치과의사 공급 조절 정책이 필요할 것으로 보인다. The aim of study is to forecast dentist workforce by 2020 using the Bureau of Health Professional model (BHPr) in the conservative perspective. The use of this models helps to ensure some consistency with prior work and facilitates comparisons of the new forecasts with prior forecasts. The future dentist manpower balance was appraised by comparing the working dentist supply with demand (need) based on dental utilization pattern of reference year, 2002. Future dentist supply was forecasted by assessing the number of new entrants, dentist activity rate (85.9%), retire age (65 years old), dentist emigrant, and death based on rational inference of dental professional community. In order to calculate dentist needs, the pattern of dental utilization by patients was assumed as same as the results of 2002 Patients Survey. Annul working hour of a full time equivalent dentist was 1906 and non-practising dentist rate was 9%. For dentist supply, the increasing rate of practicing dentists was higher than that of registered dentists and maximum available dentists. The number of practicing dentists in 2020 was forecasted as 24,856, which was increased by 44% compared with 2005 and the number of registered dentists was 33795, which was as high as 50%. Dentists shortage would disappeared by 2010 and after that, the supply would exceed demand and needs, and oversupply of dentists would be hugh in 2020. The results of analysis indicated that dentist supply policy immediately needed to be revised within near 5 year to prevent the future overcrowding of dental professionals.

기후변화와 식중독 발생 예측

신호성 ( Shin Hosung ),정기혜 ( Yun Simon ),윤시몬 ( Chung Kee Hey ),이수형 ( Lee Suehyung ) 한국보건사회연구원 2009 保健社會硏究 Vol.29 No.1

기후변화에 대한 관심이 고조되고 있고 기후변화에 대응한 적응정책의 수립은 각 분야가 당면한 주요과제이다. 식중독 및 수인성 전염병의 경우 미생물 유기체와 독성이 있는 식품의 섭취 및 오염된 식수원에 의해 감염될 위험이 있으며 이러한 질병매개체의 활동은 기상 및 기후변화에 영향을 받는다. 본 연구의 목적은 기후변화와 식중독 발생과의 관계를 조명하고 미래 기후변화 시나리오에 입각하여 식중독 발생 예측을 수행하는 것이다. 본 연구의 예측모형은 기온상승, 상대습도변화에 따른 주간 식중독 발생 건수 및 환자 수의 변화에 주목하여 분석을 수행하였다. 분석은 임의효과 Poisson 시계열 분석과 식중독 발생의 계절성과 기온 및 상대습도의 시간지연효과를 고려한 분석 분배시차모형(Distributed Lag Model) 두 가지를 사용하였다. 식중독 발생 감시자료는 우리나라 16개 광역단위별 주간식중독 발생보고 자료 중 2003년 이후 자료를 이용하였고 기상자료는 기상대와 관측소 관측 지점의 기온과 상대습도 값을 사용하였다. 분석결과 상대위험률(Relative Risk Rate, IRR)은 단위기온 상승 당 5.27%(시간지연효과 포함) ~ 5.99%의 식중독 발생 건수가 증가하는 것으로 예측되었다. 상대습도 계수는 음의 값을 보이나 통계학적으로 유의하지 않아 발생 건수에 영향을 미치지 못하는 것으로 보인다. 주간 환자 수의 경우 기온이 평균 1도 상승하면 6.18%(시간지연효과 포함) ~ 7.01%의 환자수가 증가하는 것으로 예측되었다. 주간최고 상대습도는 주간 발생 건수의 경우와 달리 식중독 발생 환자 수에 통계적으로 유의한 영향을 미쳐 상대습도가 1% 증가할수록 환자수는 1.7% 감소하는 것으로 예측되었다. 기준연도인 2003년과 비교하여 식중독 발생 건수는 연도별에 따라 높고 낮음의 차이가 있고 분석방법에 따라서도 약간의 차이를 보여 일정한 경향을 보이지 않았다. 식중독 발생에 대한 기온 효과는 지구 온난화에 따른 일반적 경향과 예측 불가능한 기후변화를 동시에 고려하여 판단하여야 한다. 이 같은 현상을 반영할 경우 식중독 발생은 경시적 변화에 따른 발생증가보다 훨씬 큰 폭으로 나타날 수 있다. 본 연구의 결과 수입식품에 대한 안전관리, 식중독에 대한 예방법과 교육 홍보활동의 강화, 공공부문 관련자, 식품생산자, 식품소비자간 의사소통 개선 등 잠재적 식품 위해 발생 분야와 요인을 분석하여 효과적인 대응전략을 마련하며 향후 식중독 증가 등 식품안전사고에 의한 사회 경제적 피해를 최소화할 필요가 있다. There is enormous public interest in measuring the impacts of climate change. Food borne diseases may be one of the most significant contemporary public health problems. The purpose of this study was to estimate the prevalence of food borne diseases due to the climate change and to predict their future impact. The analytical approach used generalized linear Poisson regression models adapted for timeseries data. To account for seasonal patterns of food-borne disease not directly due to weather factors, Fourier terms with annual periodicity were introduced into the model. To allow autocorrelation due to biological process of pathogen development and host reaction and the longterm trend, we considered time lags and year variable. The data we used was a panel data for the years between 2003 and 2007. The food-borne disease patients increased 5.27~5.99%(relative risk rate) per a Celsius degree. Moreover, the weekly food-borne disease patients increased 6.18~7.01%(relative risk rate) per a Celsius degree. In the case of the weekly patients, the relative humidity was significant, so the weekly patient decreased 1.7% when the relative humidity increased 1%. Compared to reference year, 2003, there was no a certain trend in the food borne disease patients due to differences as per year and analysis methods. Climate change will not result in a uniform warming over the globe. With the oceanic and atmospheric circulations, large scale change will adjust smaller scale weather features including the frequency of extreme events, and in turn the prevalence of food-borne diseases. Disease surveillance, proper case management, environmental monitoring and international communication systems were the keys for curbing the spread of contamination and the outbreak of food-borne diseases.

의료사고 및 분쟁 줄이기

신호성(Hosung Shin),김민영(Min-Young Kim),이정우(Jeong-Woo Lee) 대한치과의사협회 2015 대한치과의사협회지 Vol.53 No.2

The importance of effective communication is increasingly stressed in the medical sector. This is crucial for the resolution of medical accidents and conflicts, and that can contribute to the prevention of the two as well. The careful attitude of the medical team toward patient safety and their communication with colleagues and other departments are mandatory for the successful decrease of dental accidents. The good communication within of the hospital organization is one of vital ways to ensure accurate diagnosis and successful treatment. In the field of health care, effective teamwork requires a shared goal, superb work skills, communication and cooperation, but this fact has been overlooked so far. Among those factors, communication is indispensable to the achievement of organizational goals, and how to boost communication by acquiring diverse skills and using appropriate tools in the dentistry should discreetly be considered. This study explared how to improve the teamwork and communication of organization in an effort to seek specific ways of reducing medical conflict in dental.

기후변화로 인한 폭염의 질병부담

신호성(Hosung Shin),서성우(Seongwoo Seo),이수형(Suehyung Lee) 한국환경독성학회 2012 한국독성학회 심포지움 및 학술발표회 Vol.2012 No.5

치과건강보험 진료행위별 원가계산

신호성(Hosung Shin),안은숙(Eunsuk Ahn) 한국관리회계학회 2014 관리회계연구 Vol.14 No.1

본 연구는 치과의원의 회계자료를 바탕으로 활동기준원가계산 방법을 적용하여 건강보험급여 대응 의료행위 관련 원가를 산출하고, 각 활동별 원가의 상대적 크기를 비교하였다. 우리나라 치과의원 모집단을 대표할 수 있는 표본을 추출하기 위해 사전에 설계된 표본계획에 따라 36개 치과의원의 자료를 수집하였고, 자료의 타당성과 신뢰성을 높이기 위해 기관의 위임을 얻어 세무대리인으로부터 회계자료를 직접 수취하였으며, 기관을 방문하여 현장인터뷰를 실시하였다. 발생한 총원가로부터 건강보험급여 대응 원가를 분리한 후 각 서비스에 수행되는 활동을 원가계산대상(Cost Object)으로 하여 활동별 원가를 산출하였다. 2010년 기준 치과의원의 건강보험급여 대응 총원가는 149,427천원으로 인건비가 55.24%, 관리비가 40.02%, 비보상재료비가 4.74%을 차지하는 것으로 나타났다. 각 직역별 활동시간이 상이하게 나타났는데 주요 인력인 치과의사와 치과위생사의 경우 기본진료(진찰), 수술, 처치, 의원관리 등에 상대적으로 많은 시간을 투자하고 있었다. 건강보험급여 대응 원가를 각 활동으로 배분한 후 2가지 방법으로 원가보존율을 확인한 결과 총 수입대비 건강보험 급여수입비를 이용한 원가보존율은 1.046인 반면 관행(비급여)수가 대비 급여수가 비율을 적용한 원가보존율은 0.492로 나타나 건강보험 수가가 원가에 미달하는 수준으로 조사되었다. 진찰행위는 원가보존율이 1보다 높았지만 수술과 각종 검사는 1이하의 원가보존율로 산출되어 각 활동간의 균형을 이루기 위한 조정이 필요할 것으로 판단되었다. The purpose of this study is to estimate costs associated with healthcare services, which are reimbursed by the Korea National Health Insurance (KNHI), using activity based costing approach, and to compare the relative cost of each healthcare service. The cost data of 36 dental clinics were collected using a sampling scheme for representativeness. The questionnaire was composed of income, expenditure, activity time related to KNHI reimbursement, and general status. The expenditure questions detailed the costs related with payroll, administration, suppliers and equipment, and dental accidents. To increase the reliability of data, the study used an on-site interview method, as well as telephone interviews with tax an accountant. We extracted the exact costs of KNHI coverage services from total costs, and then the divided it into major activities, such as consultation, surgery, treatment, clinical examination, administration, etc. according to time consumed by each activity. The total costs of KNHI services were 149,427 thousand won per year. For labor costs, administration costs, and non-compensation material costs, the proportions were 55.3%, 40.0%, and 4.7%, respectively. As shown by activity times, dentists and dental hygienists spent most time for consultation, surgery, and treatment. We calculated the cost recovery rate of KNHI services by comparing the costs with reimbursements fromKNHI using two approaches: when using the ratio of reimbursement to total revenue, the cost recovery rate was 1.05 on average; however, it dropped to 0.49 when adopting the ratio of the non-insurance fee to the KNHI fee. Among them, the activity of consultation was just larger than 1, while surgery and any clinic examinations were smaller than 1. Findings suggested alternative adjustments for KNHI fee schedules to improve the balance among clinical activities in dentistry.

Load Shedding Algorithm Using the Linear Programming for Congestion Problems by a Major Contingency

신호성(Ho-Sung Shin),김병수(Byoung-Su Kim),송경빈(Kyung-Bin Song),한승호(Seung-Ho Han),이학주(Hak-Ju Lee),권성철(Seong-Chul Kwon) 대한전기학회 2005 대한전기학회 학술대회 논문집 Vol.2005 No.7