Abstract
Medical treatment fees are blanket payments at for DPC and cost management is required to perform within the limits of remuneration. Although with the introduction of the critical path at the Kagawa Rosai Hospital standardization and an increase in efficiency of medical treatment was attained, in order to analyze cost information further, a cost accounting system classified by patients was developed. Information from the medical-affairs accounting system, the DPC software and data from the electronic critical path software as well as from personnel affairs and salaries was included in the new cost accounting and analyzed. A cost accounting performance on 12 patients of un-ruptured cerebral aneurysm neck clipping showed earnings of 22,194,125 Yen, prime cost of 5,538,825 Yen, a profit of 16,655,300 Yen, a return rate of 75%. The profit per patient was 1,387,941 Yen. It was also learned that most profits were profits from operations. Average hospital days are within the limits of the duration of hospitalization II, the DPC income exceeds the overall earnings and the results show that the critical path of un-ruptured cerebral aneurysm clipping responds to DPC.
Our study shows that uniting cost accounting classified by patients with a critical path can visualize clinical best practice and economical best practice and consequently contributes to the improvement in quality of medical care.
