Study on the Occurrence of Accrued Receivables Related to Medical Expenses - Initial Analysis Using Accrued Receivable Data of Matsue Seikyo General Hospital -

Abstract

Objectives: The purpose of this study was to examine the occurrence of accrued receivables by types of medical insurance to clarify those responsible for the accrued receivables related to medical expenses.

Methods: Using accrued receivable data for FY2016 (for practices from April 2016 to March 2017) obtained from Matsue Seikyo General Hospital, quantitative analysis was carried out for the occurrence of accrued receivables by hospital visiting patterns and insurance types.

Results: The incidence rate of accrued receivables among all consultations at the hospital was 1.06%. The incidence rate was the lowest for patients with Union Health Insurance. On the other hand, the incidence rate of accrued receivables among patients with health insurance administered by the Japan Health Insurance Association, which is another employment-based health insurance, was three-times higher than that of those with Union Health Insurance, and higher than those with National Health Insurance or Advanced Elderly Medical Service. The incidence rate of public assistance was the highest at Seikyo General Hospital, including hospital admission; it was characterized by a high incidence of accrued receivables for expenses for diapers and hospital gowns during hospitalization.

Conclusion: To mitigate this issue, cooperation of hospital staff was suggested to be important.