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A Simple Method for Calculating the Financial Balance of a Hospital, Based on Proportional Dividing

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Abstract

It is necessary to estimate financial status to determine hospital management policy. The costs and revenues (financial balance) of each hospital division are one good index. However, it is difficult to calculate the financial balance for each division, since clinics and central services are intricately involved with each other. There are no reports on a pragmatic method for calculating the financial balance. We devised a simple method based on proportional dividing. Consequently, one individual was able to complete the calculation for our hospital, which consists of 1300 beds and 23 clinics, without using the central hospital computer system.

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Authors and Affiliations

  1. Department of Medical Information Science, Graduate School of Medical Sciences, Kyushu University, Fukuoka, 812-8582, Japan

    Toshio Makie, Miho Miyazaki, Shinji Kobayashi, Takeharu Yamanaka, Naoko Kinukawa, Eisuke Hanada & Yoshiaki Nose

Authors
  1. Toshio Makie
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  2. Miho Miyazaki
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  3. Shinji Kobayashi
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  4. Takeharu Yamanaka
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  5. Naoko Kinukawa
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  6. Eisuke Hanada
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  7. Yoshiaki Nose
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Correspondence to Toshio Makie.

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Makie, T., Miyazaki, M., Kobayashi, S. et al. A Simple Method for Calculating the Financial Balance of a Hospital, Based on Proportional Dividing. Journal of Medical Systems 26, 105–112 (2002). https://doi.org/10.1023/A:1014801808798

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  • DOI: https://doi.org/10.1023/A:1014801808798

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