Journal of Preventive Medicine and Public Health

The Korean Society for Preventive Medicine (대한예방의학회)
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A Development and Application of Decision Support System for Cost Analysis

원가분석 시스템의 개발 및 활용

  • Chae, Young-Moon (Department of Preventive Medicine and Public Health, Yonsei University College of Medicine) ;
  • Lee, Hae-Jong (Department of Preventive Medicine and Public Health, Yonsei University College of Medicine) ;
  • Park, Chang-Rae (College of Business Administration, Yonsei University) ;
  • Jeong, Jee-Sun (Department of Planning and Coordination, Severance Hospital, Yonsei University)
  • 채영문 (연세대학교 의과대학 예방의학교실) ;
  • 이해종 (연세대학교 의과대학 예방의학교실) ;
  • 박창래 (연세대학교 상경대학 경영학과) ;
  • 정지선 (연세대학교 의료원 기획실)
  • Published : 1990.03.01
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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 effort 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.

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