Progress in the development of the cost accounting system and problems in its implementation in hospitals using the Diagnosis Procedure Combination/Per-Diem Payment System

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  • DPC/PDPS対象病院における原価計算システムの構築状況と運用の課題
  • DPC/PDPS タイショウ ビョウイン ニ オケル ゲンカ ケイサン システム ノ コウチク ジョウキョウ ト ウンヨウ ノ カダイ

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Abstract

<p>　The purpose of this study was to assess the current status of utilization of a cost accounting system at medical institutions, as well as to identify factors influencing effective data utilization for implementation of the system.　For this purpose, a mail-in survey was conducted of hospitals using the Diagnosis Procedure Combination/Per-Diem Payment System （DPC/PDPS） （1,580 hospitals） between January and February 2016.</p><p>　Of the 1,580 hospitals, responses were obtained from 167 hospitals （response rate:10.6%）;the results revealed that 45.5% of all the responding hospitals utilized the system of cost calculation by department and 23.3% utilized the DPC.　In addition, there was a discrepancy between the degree of expectation in advance and the extent of utilization of the cost accounting system after implementation, and there were large variations in the extent of utilization by the purposes for which the system was utilized.　In addition, the extent of utilization after the implementation was influenced by a sense of purposes for calculation associated with profit and loss analysis, budget control and management awareness, and the founders of the medical institutions.</p><p>　Thus, the results of the survey revealed that considerations for development and implementation that suit the purposes are necessary, because the extent of utilization of the cost accounting system was found to be insufficient, and the purposes for which the system was utilized influenced the extent of utilization at medical institutions.</p>

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