Appropriate cost estimation is essential to construct a reasonable medical fee system, where medical fees reflect cost. In this study, using basic management indicators we attempted to estimate the cost of inpatient and outpatient care at hospitals.
This study covers all prefectural hospitals in Japan and 50 member hospitals of the All Japan Hospital Association (AJHA). To find management indicators for the prefectural hospitals, we referred to the annual financial reports of local public enterprises released by the Ministry of Internal Affairs and Communications. Of the 226 AJHA member hospitals, 50 hospitals agreed to submit their accounting data of fiscal year 2008.
To estimate the cost of medical care, this study used hospital costs categorized according to major expenses, the average number of patients per day (inpatient and outpatient), the monthly average salary of employees, the number of staff of each profession, and others. Costs were subdivided into the costs for inpatient care, outpatient care, the central service division, and the indirect services division by using step-down accounting.
The estimated cost of inpatient care per patient was 42,686 JPY at prefectural hospitals and 27,443 JPY at AJHA hospitals. Outpatient care cost per patient was 15,611 JPY and 10,674 JPY respectively. Logistic regression analysis suggested that the profitability was related to the larger number of beds, higher average number of outpatients per day, and a higher utilization rate in general beds.
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