緻密な診療コストの計算に必要なアルゴリズムの開発と病院実データに基づく正確性の検証

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概要

• 論文の詳細を見る

• We developed a method to minimize the number of cost drivers in the conventional Activity Based Costing (ABC) method using a specific evaluation function. This method selects the cost drivers that can be commonly applied to plural activities. It provides two advantages compared to the conventional ABC method: (1) it provides results that are as accurate as those of the conventional ABC method, and (2) it is simpler to perform complicated estimation of hospital costs. Using the newly proposed method, we estimated the cost of laboratory tests, and as a result, revealed that the number of cost drivers can be reduced from eight in the ABC method to four; similarly accurate results were obtained with the ABC method. Once we reduce the number of cost drivers by applying our method to the data for the ABC method, we can easily perform data collection and cost accounting using fewer cost drivers after the second time of costing.

• 新潟大学の論文
• 2006-04-10

著者

• 曹 鵬宇

  新潟大学大学院医歯学総合研究科 地域疾病制御医学専攻・総合医療評価学

関連論文

• 緻密な診療コストの計算に必要なアルゴリズムの開発と病院実データに基づく正確性の検証

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