A Development and Application of Decision Support System for Cost Analysis / 예방의학회지
Korean Journal of Preventive Medicine
;
: 65-76, 1990.
Artigo
em Coreano
| WPRIM
| ID: wpr-19989
ABSTRACT
Hospitals are experiencing an increasing amount of financial difficulty due to government control of hospital rates since national health insurance has been implemented. The decision support system(DSS) was developed to provide cost and revenue information for the services rendered by each department in an effect to reduce costs. This information may be used to identify the causes of financial loss if cost exceeds revenue and to conduct variance analysis or portfolio analysis to improve financial situation of hospitals. The DSS was developed using a micro-mainframe interface approach where the mainframe computer collects and summarizes daily cost and revenue data and the micro computer computes the cost for each department. The significances of this paper are to determine the cost allocation basis and methods which are suitable to Korean situation and to apply DSS technology to the cost analysis.
Texto completo:
DisponíveL
Índice:
WPRIM (Pacífico Ocidental)
Assunto principal:
Computadores de Grande Porte
/
Alocação de Custos
/
Custos e Análise de Custo
/
Programas Nacionais de Saúde
Tipo de estudo:
Avaliação Econômica em Saúde
Idioma:
Coreano
Revista:
Korean Journal of Preventive Medicine
Ano de publicação:
1990
Tipo de documento:
Artigo
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