Abstract
Along with the depressed Japanese economic situation in recent years, the management of hospitals was become more difficult. To improve management methods and detect problems in the management of a university hospital, a comparative analysis of the income and expenditures in the management of a university hospital in 1995 was conducted. Another hospital was analyzed for comparison. The two hospitals have similar characteristics, such as the number of employee, the number of beds, and the other medical facilities. However, the basic function of the two hospitals differed. Results of the comparative analysis showed that the total number of inpatients and outpatients, the daily per capita income from inpatients and outpatients, the average income from each bed, the bed utilization rate, the per capita income from each employee, and the per capita income of each doctor at the university hospital were lower than at the other hospital. The medical expenditures in some departments of the university hospital were quite high.
