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분야
의약학 > 예방의학및보건학
저자
김상미 ( Sang Mi Kim ) , 이해종 ( Hae Jong Lee ) , 신동교 ( Dong Gyo Shin )
발행기관
한국보건행정학회
간행물정보
보건행정학회지 2013년, 제23권 제2호, 124~131페이지(총8페이지)
파일형식
2c301012.pdf [무료 PDF 뷰어 다운로드]
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    영문초록
    Background:This study aimed to measure the opportunity income by identifying the economic length of stay (ELOS) which is the intersection point of daily revenue and cost on appendectomy and pneumonia cases. Methods: The research subjects were 460 patients of appendectomy and 606 patients of pneumonia, discharged from a general hospital between July 1, 2009 and June 30, 2010. ELOS calculated with both of total revenue on diagnosis-related group (DRG) and fee-for service (FFS). The cost is calculated by activity-based costing system of the hospital. Results: Average length of stay (ALaS) of appendectomy was 4.48 days and its average revenue per case were 1,710,215 (1,989,105) won by DRG (FFS). The variable cost was 491,262 won which was 28.7% (24.7%) of DRG (FFS) total revenue. And 97.2% of the total variable cost was incurred within 2 days from admission. The ELOS was 4 (5) days in DRG (FFS). Shortening three days (two days) would increase opportunity income 52.0% (82.2%) in DRG (FFS). ALaS of pneumonia case was 4.86 days and its average revenue per case were 489,448 (761,426) won by DRG (FFS). The variable cost was 27,230 won which was 5.6% (3.6%) ofDRG (FFS)total revenue. Thirty-eight point nine percent olthe daily variable cost was incurred in discharge date. The ELOS was 2 (4) days in DRS (FFS). Shortening three days (one day) would increase opportunity in­come 27.6% (37.2%) in DRG (FFS). Conciusion:The ELOS would be used by strategic index for achieving minimum profit and developing thewaysto get there. But we also should not pass overthat the opportunity income obtained by the reducing ALaS may cause some problem of quality.
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