Verification of Appropriateness of the Classification for Clinical Examinations in the Current Reimbursement System: Necessity for Achieving Homogeneity of Unit of Clinical Examination

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  • Arai Ko
    Graduate School of Business, Osaka City University

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  • 現行診療報酬制度における検査種類区分の妥当性の検証―検査サービス単位の同質性確保の必要性―
  • ゲンコウ シンリョウ ホウシュウ セイド ニ オケル ケンサ シュルイ クブン ノ ダトウセイ ノ ケンショウ ケンサ サービス タンイ ノ ドウシツセイ カクホ ノ ヒツヨウセイ

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Abstract

<p>Interests in management accounting have increased in healthcare sector. For effective management accounting, medical services must be defined as limited kinds of units with homogeneity of resource consumption although it has been very difficult in healthcare traditionally. Regarding aggregated services for acute inpatients, DPCs (Diagnosis Procedure Combinations) have been developed and used in recent years. But regarding detail services as components of DPC, appropriateness of classifications (definitions of service units) for purposes have not been verified although the classifications have been used for a long time. In this study, the classification of clinical examinations on the current payment system is verified because it is shared in hospitals and very important for management. It is revealed there is no homogeneity in terms of labor cost and material cost, therefore there is no appropriateness for purposes. Further study on classification of clinical examinations with relevance for management is required for effective management accounting in healthcare sector.</p>

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