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      진단명별 포괄수가 개선을 위한 일개 종합병원 입원환자별 원가분석 = Patient Cost Analysis in one general hospital for an enhancement of the Korean Diagnosis Related Group (KDRG) system

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      https://www.riss.kr/link?id=A100051944

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      다국어 초록 (Multilingual Abstract)

      This study proposes enhancements to the Korean Diagnosis Related Group (KDRG) system based on a Patient Cost Analysis. One general hospital’s cost recovery rate (=benefit/cost) of national health insurance beneficiaries was 88.0% in 2010. The cost recovery rate was dependent on the characteristics of patients; it was higher in the aged and higher for women. It also increased proportionally to ‘admission days’, ‘severity of patient’, and ‘treatment difficulty’. A variation of the cost recovery rate might lower the acceptance of the KDRG system. Health care providers have expressed concerns on the difficulties of hospital management due to the low benefits; however, government DRGs policies are predicted to face unique challenges. The empirical analysis has shown that the cost recovery rate was influenced by ‘admission days’, ‘inspection cost’, and ‘labor costs of doctors’. However, the cost recovery rate has a positive relationship with ‘inspection cost’ and a negative relationship to the ‘labor costs of doctors’. An imbalance of compensation level between surgical units and medical units seems to be due to labor and inspection costs. The cost recovery rate was high for medical units and low for surgical units. There is a need to establish a reasonable policy based on hospital cost analysis in order to solve the compensation level disparities under DRGs. Evidence can be found through ‘Panel Hospital’ which is emphasized recently.
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      This study proposes enhancements to the Korean Diagnosis Related Group (KDRG) system based on a Patient Cost Analysis. One general hospital’s cost recovery rate (=benefit/cost) of national health insurance beneficiaries was 88.0% in 2010. The cost r...

      This study proposes enhancements to the Korean Diagnosis Related Group (KDRG) system based on a Patient Cost Analysis. One general hospital’s cost recovery rate (=benefit/cost) of national health insurance beneficiaries was 88.0% in 2010. The cost recovery rate was dependent on the characteristics of patients; it was higher in the aged and higher for women. It also increased proportionally to ‘admission days’, ‘severity of patient’, and ‘treatment difficulty’. A variation of the cost recovery rate might lower the acceptance of the KDRG system. Health care providers have expressed concerns on the difficulties of hospital management due to the low benefits; however, government DRGs policies are predicted to face unique challenges. The empirical analysis has shown that the cost recovery rate was influenced by ‘admission days’, ‘inspection cost’, and ‘labor costs of doctors’. However, the cost recovery rate has a positive relationship with ‘inspection cost’ and a negative relationship to the ‘labor costs of doctors’. An imbalance of compensation level between surgical units and medical units seems to be due to labor and inspection costs. The cost recovery rate was high for medical units and low for surgical units. There is a need to establish a reasonable policy based on hospital cost analysis in order to solve the compensation level disparities under DRGs. Evidence can be found through ‘Panel Hospital’ which is emphasized recently.

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      참고문헌 (Reference)

      1 American Accounting Association, 27 (27): 232-235, 1952

      2 김명희, "활동기준 원가시스템 구축 및 원가분석에 관한 연구" 7 : 539-559, 2000

      3 정기선, "현대병원관리의 이론과 실제「병원 원가계산의 종류와 그 방법(上)" 16 (16): 4-11, 1987

      4 박하영, "포괄수가 조정기전 개발연구" 건강보험심사평가원 2013

      5 이해종, "포괄수가 원가분석 체계 구축방안" 국민건강보험관리공단 2013

      6 이상영, "체계적 원가조사를 위한 요양기관 패널제도 도입 연구" 한국보건사회연구원 2014

      7 윤호순, "종합병원 일반병동 간호행위의 활동기준원가분석" 간호행정학회 19 (19): 449-461, 2013

      8 정수경, "임상병리과의 활동기준원가 관리 적용에 관한 연구" 5 (5): 129-155, 2000

      9 문승권, "의료기관 인공신장실의 원가계산에 의한 적정수가에 관한 연구" 한국병원경영학회 18 (18): 81-103, 2013

      10 한국공인회계사회, "원가계산준칙"

      1 American Accounting Association, 27 (27): 232-235, 1952

      2 김명희, "활동기준 원가시스템 구축 및 원가분석에 관한 연구" 7 : 539-559, 2000

      3 정기선, "현대병원관리의 이론과 실제「병원 원가계산의 종류와 그 방법(上)" 16 (16): 4-11, 1987

      4 박하영, "포괄수가 조정기전 개발연구" 건강보험심사평가원 2013

      5 이해종, "포괄수가 원가분석 체계 구축방안" 국민건강보험관리공단 2013

      6 이상영, "체계적 원가조사를 위한 요양기관 패널제도 도입 연구" 한국보건사회연구원 2014

      7 윤호순, "종합병원 일반병동 간호행위의 활동기준원가분석" 간호행정학회 19 (19): 449-461, 2013

      8 정수경, "임상병리과의 활동기준원가 관리 적용에 관한 연구" 5 (5): 129-155, 2000

      9 문승권, "의료기관 인공신장실의 원가계산에 의한 적정수가에 관한 연구" 한국병원경영학회 18 (18): 81-103, 2013

      10 한국공인회계사회, "원가계산준칙"

      11 성익제, "우리나라 병원의 부문별 원가계산에 대한 필요성" 11 (11): 23-27, 1982

      12 임지영, "시행기준원가계산을적용한간호단위원가및수익인식에관한연구: 1개종합병원일반외과병동사례를중심으로" 한국간호과학회 38 (38): 161-171, 2008

      13 김희정, "수술실의 원가배부기준 설정연구" 한국병원경영학회 8 (8): 135-164, 2003

      14 나영, "략적 의사결정지원을 위한 병원 원가시스템으로서의 ABC구축 사례연구" 한국상업교육학회 24 (24): 387-413, 2010

      15 Neubauer G., "The Globalization of Managerial Innovation in Health Care" Cambridge University Press 2009

      16 Organization for Economic Co-operation and Development, "OECD Health Data 2013" 2013

      17 Petitti D.B., "Meta-Analysis, Decision Analysis, and Cost-Effectiveness Analysis: Methods for Quantitative Synthesis in Medicine" Oxford University Press 2000

      18 Vogl M., "Improving patient-level costing in the English and the German 'DRG' system" 109 (109): 290-300, 2013

      19 St-Hilaire C., "Hospital and unit cost-allocation methods" 13 : 12-32, 2000

      20 Busse R., "Diagnosis-Related Groups in Europe: Moving towards transparency, efficiency and quality in hospitals" Mc Graw-Hill/Open University Press 2011

      21 Tan S. S., "DRGs and cost accounting: Which is driving which?. Diagnosis-Related Groups in Europe" McGraw-Hill/Open University Press 2011

      22 Brouwer W., "Costing in Economic Evaluations: Economic Evaluation in Healthcare: Merging Theory with Practice" Oxford University Press 2001

      23 Cost Accounting Standards Board, "Cost Accounting Standards Board: Restatement of Objectives, Policies and Concepts" 1977

      24 Tan S. S., "Comparing methodologies for the cost estimation of hospital services" 20 (20): 39-45, 2009

      25 Tan S. S., "Comparing methodologies for the allocation of overhead and capital costs to hospital services" 12 : 530-535, 2009

      26 Vogl M., "Assessing DRG cost accounting with respect to resource allocation and tariff calculation : the case of Germany" 2-15, 2012

      27 윤재희, "ABC를 이용한 병원의 원가관리: K병원의 사례를 중심으로" 4 (4): 295-327, 2003

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      학술지 이력

      학술지 이력
      연월일 이력구분 이력상세 등재구분
      2027 평가예정 재인증평가 신청대상 (재인증)
      2021-01-01 평가 등재학술지 유지 (재인증) KCI등재
      2018-01-01 평가 등재학술지 유지 (등재유지) KCI등재
      2015-01-01 평가 등재학술지 유지 (등재유지) KCI등재
      2011-01-01 평가 등재학술지 유지 (등재유지) KCI등재
      2008-01-01 평가 등재학술지 선정 (등재후보2차) KCI등재
      2007-01-01 평가 등재후보 1차 PASS (등재후보1차) KCI등재후보
      2006-09-15 학회명변경 영문명 : The Korean Association of Health Economics Policy -> The Korean Association of Health Economics and Policy KCI등재후보
      2005-01-01 평가 등재후보학술지 선정 (신규평가) KCI등재후보
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      학술지 인용정보

      학술지 인용정보
      기준연도 WOS-KCI 통합IF(2년) KCIF(2년) KCIF(3년)
      2016 0.66 0.66 0.76
      KCIF(4년) KCIF(5년) 중심성지수(3년) 즉시성지수
      0.74 0.68 1.153 0.64
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