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학술논문경영학연구2006.08 발행KCI 피인용 1

원가분석을 통한 중환자실 입원료 개선방안

A Study on the improvement of the ICU room charges based on the factors influencing the cost of the ICU

오동일(상명대학교)

35권 4호, 1181~1202쪽

초록

생명이 위급한 환자에 전문 인력과 최신 장비를 투입해 감시, 치료, 간호를 제공해 건강을 회복하기 위한 목적으로 운영되는 중환자실은 인력, 시설, 장비 등 많은 자원이 투입되는 공간이다. 본 연구에서는 중환자실을 운영하고 있는 병원을종별로 구분한 후 표본추출을 통해 구해진 표본병원으로부터 원가자료, 상대가치점수 등을 구해 중환자실 입원료를 산출하고 중환자실 원가예측 모형을 설계함으로써 현행 입원료 개선방향을 제시하였다. 의사의 의학관리료, 간호사의 간호관리료, 중환자실의 설비 자산이나 병원 전체의 운영과 관련한 병원관리료를 구해 현행 중환자실 입원료수준을 평가하였다. 표본 병원의 자료를 기초로 원가계산을 통해 구해진 중환자실 입원료를 종속변수로 두고 병원 종별, 간호사당병상수, 중환자실 수 등 입원료에 영향을 미칠 것으로 추정되는 변수를 독립변수로 회귀분석한 결과 재원일당입원료에 영향을 미치는 가장 의미있는 변수는 간호사당병상수로 나타났다. 중환자실의 서비스 수준을 높이면서도 병원 경영에 도움이 될 수있도록 간호사당병상수를 기준으로 중환자실 입원료 수가 수준을 설계함으로써 현행 수가의 개선방향을 제시하였다.

Abstract

1. Introduction ICU is a specialized section of a hospital containing the equipment, medical and nursing staff, and monitoring devices necessary to provide intensive care. In Korea, There exist a controversy about the proper level of the daily ICU room charges. Hospitals consistently insist the insurance payment of the daily ICU room charges set by Korea Health Insurance Corporation(KHIC) is insufficient to reimburse the cost occurred in daily room services in ICU. So in this article, we would like to study the proper level of the the daily ICU room charges and what factors are most significant causes to change the cost level. 2. Model To calculate the ICU daily room charges, the model for costing hospital ICU services are developed specifically in relation to the characteristics of ICU activities, equipments, density of nurse servicies and resource used in ICUs. To quantify the mean daily room cost of intensive care, cost of physician services, nurse services and general hospital administrative cost not reimbursed individually by KHIC are considered. In order to calculate labor cost more accurately, activity based costing is used. After calculating the daily room charges, the regression model is built to identify key factors influencing the cost associated with ICU room charges. 3. Samples 20 % of 422 hospitals are selected and a well designed questionner containing cost and practice records are distributed. Finally 18 hospitals data are analyzed. In this data, 18 general ICU and 7 NICU data are included. The data are composed of the followings : labor cost, administrative cost, the relative value, the staff of ICU, equipments. 4. Results Generally, smaller hospitals do not have a full-time board-certified specialist or a sufficient nurses in ICU, whereas larger hospitals employ more certified intensivists and nurses per bed-so the cost of hospitals with larger bed is more higher than that of smaller hospitals. Based on the FY 2003, the average rate of cost coverage of daily room charge is from 37.8% to 64.3%. Therefore it is necessary to increase the current insurance payment to hospital about 1.55 ~2.64 times. In statistically, the cost of nurse services is a major factor to explain the ICU room charges. With regard to the nurse service in ICU, the proportion of nurses with specialized and advanced training in ICU is more higher in large medical centers. Based on the incremental cost of increasing nurse services, we can derive the proper insurance payment schedule of the daily ICU room charges. The most recommended proposal to improve the insurance payment of the ICU room charges based on the numbers of nurses per bed is as follows.( 0≤w≤1) ꀊ ꀖ ꀈ ︳︳ ︳︳ p n i ≤0.25, 300,147 0.25 < p n i ≤1.00, y i= 330,805- 122,633 *p n i 1.00<p n i ≤2.25, The current payment*w +y i*(1-w) 2.25 < p n i, 39,552 So, The current ICU room charges in KHIS should be level up or down at a resonable ranges or be based on the rate of strength of nurse services. 5. Limitations This study has the limitations of the sample’s representativeness of population, the possible errors of estimations of missing values. Also, the statistcal analysis may omit the more significant variables to estimate the the ICU room charges.

발행기관:
한국경영학회
분류:
경영학

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