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A New Accounting System for Financial Balance Based on Personnel Cost After the Introduction of a DPC/DRG System
The Journal of Medical Systems, 09/02/09
Nakagawa Y et al. – A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee–for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical costs and financial balance.
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