학술논문
A New Accounting System for Financial Balance Based on Personnel Cost After the Introduction of a DPC/DRG System.
Document Type
Article
Source
Subject
*MEDICARE
*ECONOMIC impact
*ACCOUNTING
*COST control
*INFORMATION storage & retrieval systems -- Finance
*MEDICAL care costs
*PERSONNEL management
*HEALTH insurance reimbursement
*DATA analysis software
*COMPUTER-aided diagnosis
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Language
ISSN
0148-5598
Abstract
The article discusses an accounting system for financial balance based on personnel cost after the introduction of a Diagnosis Procedure Combination/Diagnosis Related Group (DPC/DRG) system. Topics covered include application of DRG to Medicare in the U.S., components of the DPC system, and the outline of the calculation system based on personnel cost.