Abstract
For any hospital it is important to estimate the medical revenue of each clinical division to decide on a proper management strategy. The Kyoto Katsura Hospital in 2003 introduced a system of Diagnosis Procedure Combination (DPC), which resulted in a new medical reward system. DPC-participating hospitals are required to create, retain and present files in the style specified by the Ministry of Health, Labor and Welfare (D, E, F files) for subsequent investigation. These files have a very useful data structure for evaluating hospitalization and medical status. We created a new accounting system for the estimation of medical revenue in each clinical division and diagnosis-procedure group. Furthermore, to evaluate and inspect the system developed in this study, we conducted a financial analysis of the Kyoto Katsura Hospital before and after introducing DPC. The result shows, that the sickbed operating ratio decreased from 86.9% to 75.0% by monthly comparison from 2005 to October 2006 and the sickbed turnover ratio improved from 1.6 to 2.0. Average length of stay decreased from 18.8 to 15.5 days. Daily hospital income per patient increased from 50, 540 yen to 53, 313 yen and material costs could be cut down 8.5% per year. As a result, financial balance of the hospital was back in the black by approximately 220 million yen in 2006 from a deficit of approximately 50 million yen in 2005. We studied and analyzed the remarkable medical revenue profile and came to the conclusion that the improvement of the sickbed turnover rate resulted in change of a hospitalization style and improvement of financial results.
