An Action to Improve University Hospital Management on the Basis of Income and Expenditure Analysis According to Diagnosis

Abstract

 At Kumamoto University hospital, the income and expenditure according to departments has been calculated since 2000 by using “the Hospital Management Data Entry System.” Accounting the income and expenditure according to departments was useful to know rough properties and profitability of departments and sections in a hospital. However, it was sometimes too rough and was not practical in the real decision making scene. Since 2002, the calculation of the income and expenditure according to diseases, which is more useful to the staff in medical scene, has been tried. As there was no practical information of the name of disease in electronic this time, approximately 600 cases of about 60 diseases in 20 departments were chosen as samples. Individual meetings were held with departments on the basis of analysis result. We examined the present conditions of the departments and future plans of medical care with the delegates of the departments at the meetings. And the plans on the basis of the conclusions of these discussions were carried out in medical scenes, and the same calculations were carried out half year later. The individual meetings with departments were held again, and the change of management state of departments was reviewed.

 By comparison between 2001 and the first half of 2002, hospitalization was shortened and profitability was improved in most diseases. The tendency of change in the object diseases was grasped concretely. However, the balance turned worse in some departments adversely, and the deviation between these results was not able to be explained enough only by this analysis.