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Yoshinobu Nakagawa - One of the best experts on this subject based on the ideXlab platform.
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a new accounting system for financial balance based on Personnel Cost after the introduction of a dpc drg system
Journal of Medical Systems, 2011Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Tadamasa Takemura, Yoshinobu NakagawaAbstract:A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical Costs and financial balance. A simple method has been devised, based on Personnel Cost, for calculating medical Costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.
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New Indicators Based on Personnel Cost for Management Efficiency in a Hospital
Journal of medical systems, 2009Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Yoshinobu NakagawaAbstract:A simple and fair benchmarking system or financial indicators for use on the clinical department level have been lacking to evaluate the management efficiency and activity of each clinical department or division of a hospital. New financial indicators have therefore been developed based on Personnel Costs. Indicator 1: The ratio of marginal profit after Personnel Cost per Personnel Cost (RMP). Indicator 2: The ratio of investment (=indirect Cost) per Personnel Cost (RIP). The difference between RMP and RIP demonstrates the operation profit in US Dollars for Personnel Cost (OPP). A turning point in profitability similar to the break-even point (BEP) and break-even ratio (BER) could be also defined by the combination of the RMP and RIP. The merits of these two indicators are not only the ability to indicate the relationship between the medical profit and the investments in the hospital, but also the capability to demonstrate such indicators as BEP, BER and OPP on a single graph. The two indicators were applied to the hospitals in the National Hospital Organization and to the clinical department in one hospital. Using these two indicators, it was possible to evaluate the management efficiency and medical activity not only in the whole hospital but also in each department and DPC/DRG group. This will be of use to a manager of a hospital in checking the management efficiency of his/her hospital despite the variations among hospitals, departments and divisions.
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A New Accounting System for Financial Balance Based on Personnel Cost After the Introduction of a DPC/DRG System
Journal of medical systems, 2009Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Tadamasa Takemura, Yoshinobu NakagawaAbstract:A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical Costs and financial balance. A simple method has been devised, based on Personnel Cost, for calculating medical Costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.
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A New Cost Accounting Model and New Indicators for Hospital Management Based on Personnel Cost
Management Engineering for Effective Healthcare Delivery, 1Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Yoshinobu NakagawaAbstract:New financial indicators were developed based on Personnel Costs which were calculated using this new Cost accounting system. Indicator 1: The ratio of the marginal profit after Personnel Cost per Personnel Cost (RMP). Indicator 2: The ratio of investment (=indirect Cost) per Personnel Cost (RIP). Operation profit per one dollar of Personnel Cost (OPP) was demonstrated to be the difference between the RMP and RIP. The break-even point (BEP) and break-even ratio (BER) could be determined by combining the indicators. RMP demonstrates not only the medical efficiency, but also the medical productivity in the case of DPC/DRG groups. OPP can be utilized to compare the medical efficiency of each department in either one hospital or multiple hospitals. It also makes it possible to evaluate the management efficiency of multiple hospitals.
Yoshiaki Nakagawa - One of the best experts on this subject based on the ideXlab platform.
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a new accounting system for financial balance based on Personnel Cost after the introduction of a dpc drg system
Journal of Medical Systems, 2011Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Tadamasa Takemura, Yoshinobu NakagawaAbstract:A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical Costs and financial balance. A simple method has been devised, based on Personnel Cost, for calculating medical Costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.
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New Indicators Based on Personnel Cost for Management Efficiency in a Hospital
Journal of medical systems, 2009Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Yoshinobu NakagawaAbstract:A simple and fair benchmarking system or financial indicators for use on the clinical department level have been lacking to evaluate the management efficiency and activity of each clinical department or division of a hospital. New financial indicators have therefore been developed based on Personnel Costs. Indicator 1: The ratio of marginal profit after Personnel Cost per Personnel Cost (RMP). Indicator 2: The ratio of investment (=indirect Cost) per Personnel Cost (RIP). The difference between RMP and RIP demonstrates the operation profit in US Dollars for Personnel Cost (OPP). A turning point in profitability similar to the break-even point (BEP) and break-even ratio (BER) could be also defined by the combination of the RMP and RIP. The merits of these two indicators are not only the ability to indicate the relationship between the medical profit and the investments in the hospital, but also the capability to demonstrate such indicators as BEP, BER and OPP on a single graph. The two indicators were applied to the hospitals in the National Hospital Organization and to the clinical department in one hospital. Using these two indicators, it was possible to evaluate the management efficiency and medical activity not only in the whole hospital but also in each department and DPC/DRG group. This will be of use to a manager of a hospital in checking the management efficiency of his/her hospital despite the variations among hospitals, departments and divisions.
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A New Accounting System for Financial Balance Based on Personnel Cost After the Introduction of a DPC/DRG System
Journal of medical systems, 2009Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Tadamasa Takemura, Yoshinobu NakagawaAbstract:A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical Costs and financial balance. A simple method has been devised, based on Personnel Cost, for calculating medical Costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.
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A New Cost Accounting Model and New Indicators for Hospital Management Based on Personnel Cost
Management Engineering for Effective Healthcare Delivery, 1Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Yoshinobu NakagawaAbstract:New financial indicators were developed based on Personnel Costs which were calculated using this new Cost accounting system. Indicator 1: The ratio of the marginal profit after Personnel Cost per Personnel Cost (RMP). Indicator 2: The ratio of investment (=indirect Cost) per Personnel Cost (RIP). Operation profit per one dollar of Personnel Cost (OPP) was demonstrated to be the difference between the RMP and RIP. The break-even point (BEP) and break-even ratio (BER) could be determined by combining the indicators. RMP demonstrates not only the medical efficiency, but also the medical productivity in the case of DPC/DRG groups. OPP can be utilized to compare the medical efficiency of each department in either one hospital or multiple hospitals. It also makes it possible to evaluate the management efficiency of multiple hospitals.
Hiroyuki Yoshihara - One of the best experts on this subject based on the ideXlab platform.
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a new accounting system for financial balance based on Personnel Cost after the introduction of a dpc drg system
Journal of Medical Systems, 2011Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Tadamasa Takemura, Yoshinobu NakagawaAbstract:A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical Costs and financial balance. A simple method has been devised, based on Personnel Cost, for calculating medical Costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.
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New Indicators Based on Personnel Cost for Management Efficiency in a Hospital
Journal of medical systems, 2009Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Yoshinobu NakagawaAbstract:A simple and fair benchmarking system or financial indicators for use on the clinical department level have been lacking to evaluate the management efficiency and activity of each clinical department or division of a hospital. New financial indicators have therefore been developed based on Personnel Costs. Indicator 1: The ratio of marginal profit after Personnel Cost per Personnel Cost (RMP). Indicator 2: The ratio of investment (=indirect Cost) per Personnel Cost (RIP). The difference between RMP and RIP demonstrates the operation profit in US Dollars for Personnel Cost (OPP). A turning point in profitability similar to the break-even point (BEP) and break-even ratio (BER) could be also defined by the combination of the RMP and RIP. The merits of these two indicators are not only the ability to indicate the relationship between the medical profit and the investments in the hospital, but also the capability to demonstrate such indicators as BEP, BER and OPP on a single graph. The two indicators were applied to the hospitals in the National Hospital Organization and to the clinical department in one hospital. Using these two indicators, it was possible to evaluate the management efficiency and medical activity not only in the whole hospital but also in each department and DPC/DRG group. This will be of use to a manager of a hospital in checking the management efficiency of his/her hospital despite the variations among hospitals, departments and divisions.
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A New Accounting System for Financial Balance Based on Personnel Cost After the Introduction of a DPC/DRG System
Journal of medical systems, 2009Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Tadamasa Takemura, Yoshinobu NakagawaAbstract:A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical Costs and financial balance. A simple method has been devised, based on Personnel Cost, for calculating medical Costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.
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A New Cost Accounting Model and New Indicators for Hospital Management Based on Personnel Cost
Management Engineering for Effective Healthcare Delivery, 1Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Yoshinobu NakagawaAbstract:New financial indicators were developed based on Personnel Costs which were calculated using this new Cost accounting system. Indicator 1: The ratio of the marginal profit after Personnel Cost per Personnel Cost (RMP). Indicator 2: The ratio of investment (=indirect Cost) per Personnel Cost (RIP). Operation profit per one dollar of Personnel Cost (OPP) was demonstrated to be the difference between the RMP and RIP. The break-even point (BEP) and break-even ratio (BER) could be determined by combining the indicators. RMP demonstrates not only the medical efficiency, but also the medical productivity in the case of DPC/DRG groups. OPP can be utilized to compare the medical efficiency of each department in either one hospital or multiple hospitals. It also makes it possible to evaluate the management efficiency of multiple hospitals.
Edward R. Mariano - One of the best experts on this subject based on the ideXlab platform.
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Continuous Versus Single-Injection Peripheral Nerve Blocks: A Prospective Cohort Study Comparing Procedural Time and Estimated Personnel Cost
The Open Anesthesiology Journal, 2015Co-Authors: Brendan Carvalho, Romy Dju Hiee Yun, Edward R. MarianoAbstract:Background and Objectives: Continuous peripheral nerve blocks (CPNB) provide many additional benefits compared to single-injection peripheral nerve blocks (SPNB). However, the time and Costs associated with CPNB provision have not been previously considered. The objective of this study was to compare the time required and estimated Personnel Costs associated with CPNB and SPNB. Methods: This IRB-exempt observational study involved provision of preoperative regional anesthesia procedures in a "block room" model by a dedicated team during routine clinical care. The primary outcome, the time to perform ultrasound-guided popliteal-sciatic blocks, was recorded prospectively. This time measurement was broken down into individual tasks: time to place monitors, prepare the equipment, scan and identify the target, perform the block, and clean up post-procedure. For peripheral nerve block catheters, time to insert, locate, and secure the catheter was also recorded. Cost estimates for physician time were determined using published national mean hourly wages. Results: Time measurements were recorded for 24 nerve block procedures (12 CPNB and 12 SPNB). The median (IQR; range) total time (seconds) taken to perform blocks was 1132 (1083-1290; 1060-1623) for CPNB versus 505 (409-589; 368-635) for SPNB (Table 1; p
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continuous versus single injection peripheral nerve blocks a prospective cohort study comparing procedural time and estimated Personnel Cost
The Open Anesthesiology Journal, 2015Co-Authors: Brendan Carvalho, Romy Dju Hiee Yun, Edward R. MarianoAbstract:Background and Objectives: Continuous peripheral nerve blocks (CPNB) provide many additional benefits compared to single-injection peripheral nerve blocks (SPNB). However, the time and Costs associated with CPNB provision have not been previously considered. The objective of this study was to compare the time required and estimated Personnel Costs associated with CPNB and SPNB. Methods: This IRB-exempt observational study involved provision of preoperative regional anesthesia procedures in a "block room" model by a dedicated team during routine clinical care. The primary outcome, the time to perform ultrasound-guided popliteal-sciatic blocks, was recorded prospectively. This time measurement was broken down into individual tasks: time to place monitors, prepare the equipment, scan and identify the target, perform the block, and clean up post-procedure. For peripheral nerve block catheters, time to insert, locate, and secure the catheter was also recorded. Cost estimates for physician time were determined using published national mean hourly wages. Results: Time measurements were recorded for 24 nerve block procedures (12 CPNB and 12 SPNB). The median (IQR; range) total time (seconds) taken to perform blocks was 1132 (1083-1290; 1060-1623) for CPNB versus 505 (409-589; 368-635) for SPNB (Table 1; p<0.001). The median (IQR) Cost attributed to physician time during block performance was $35.20 ($33.66-$40.11) and $15.69 ($12.73-$18.32) for CPNB and SPNB, respectively. Conclusions: CPNB requires approximately 10 more minutes per procedure to perform when compared to SPNB. This additional time should be considered along with potential patient benefits and available resources when developing a regional anesthesia and acute pain medicine service.
Tadamasa Takemura - One of the best experts on this subject based on the ideXlab platform.
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a new accounting system for financial balance based on Personnel Cost after the introduction of a dpc drg system
Journal of Medical Systems, 2011Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Tadamasa Takemura, Yoshinobu NakagawaAbstract:A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical Costs and financial balance. A simple method has been devised, based on Personnel Cost, for calculating medical Costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.
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A New Accounting System for Financial Balance Based on Personnel Cost After the Introduction of a DPC/DRG System
Journal of medical systems, 2009Co-Authors: Yoshiaki Nakagawa, Hiroyuki Yoshihara, Tadamasa Takemura, Yoshinobu NakagawaAbstract:A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical Costs and financial balance. A simple method has been devised, based on Personnel Cost, for calculating medical Costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.