원가패널 의료기관에 대한 원가자료의 대표성에 관한 연구

This study verified whether the cost data of the cost panel institutions collected by the National Health Insurance Service were representative of the cost information of medical institutions, targeting all general hospitals that disclosed financial statements. The specific analysis results of this study are as follows. First, as a result of verifying whether there is a difference in cost information between cost panel institutions and non-cost panel institutions, it was shown that the representativeness of the Material cost and Administrative cost of the cost panel institution was lost. Second, as a result of verifying whether the difference in cost information between cost panel institutions and non-cost panel institutions differs between tertiary hospitals and general hospitals, tertiary hospitals’ cost panel institutions’ all medical costs seemed to be not significant, but for general hospitals, labor cost except the material cost and management operating costs were not significant. Third, cost panel institutions of public hospitals show representation in labor cost without the material cost and management operating costs, while private hospitals have representation in all medical costs. Fourth, cost panel institutions with less than 500 number of beds showed a representation only for labor costs while cost panel institutions with more than 500 number of beds have representation for all medical costs. The significance of this study is that by verifying the difference in cost information between cost panel institutions and non-cost panel institutions, the cost information collected by the National Health Insurance Service was verified as representative of medical institutions.