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.
