Verification of appropriateness of costing surgical operations by RVUs provided by organizations outside their own hospital

• Arai Ko

  Hitotsubashi University

Bibliographic Information

Other Title

• 手術領域における外部RVU値を活用した原価計算の適切性の検証
• 手術領域における外部RVU値を活用した原価計算の適切性の検証--等価係数体系の低い病院間相似性
• シュジュツ リョウイキ ニ オケル ガイブ RVUチ オ カツヨウシタ ゲンカ ケイサン ノ テキセツセイ ノ ケンショウ トウカ ケイスウ タイケイ ノ ヒクイ ビョウインカン ソウジセイ
• Low similarity of the system of equivalent coefficients between hospitals
• 等価係数体系の低い病院間相似性

Abstract

Similarity of the system of equivalent coefficients between hospitals was analyzed to verify the appropriateness of costing surgical operations by RVUs provided by organizations outside their own hospitals. Also, appropriateness of RVUs provided by IHEP was verified. These analysis revealed that any outside-RVUs would be required to be modified due to the lack of the similarity between hospitals, and that IHEP’s RVUs have some difference from hospital’s equivalent coefficients in some surgical operations and some hospitals, but the RVUs can be used for costing surgical operations if they are modified.

Journal

• Accounting Progress

  Accounting Progress 2008 (9), 1-12, 2008

  Japan Accounting Association

Keywords

• Surgical operation
• Relative Value Unit
• Cost Accounting
• Hospital

Details

• CRID: 1390007757212253952
• NII Article ID: 130008083235
• NII Book ID: AA11552842
• DOI: 10.34605/jaa.2008.9_1
• ISSN: 24359947
• ISSN: 21896321
• NDL BIB ID: 9720305
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I9720305
• Text Lang: ja
• Data Source:
  • JaLC
  • NDL
  • CiNii Articles
  • KAKEN
• Abstract License Flag: Disallowed