지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2013.1
- 수록면
- 205 - 214 (10page)
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초록· 키워드
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Objectives: Although Electronic Medical Record (EMR) systems provide various benefits, there are both advantages and disadvantages regarding its cost-effectiveness. This study analyzed the economic effects of EMR systems using a cost-benefit analysis based on the differential costs of managerial accounting. Methods: Samsung Medical Center (SMC) is a general hospital in Korea that developed an EMR system for outpatients from 2006 to 2008. This study measured the total costs and benefits during an 8-year period after EMR adoption. The costs include the system costs of building the EMR and the costs incurred in smoothing its adoption. The benefits included cost reductions after its adoption and additional revenues from both remodeling of paper-chart storage areas and medical transcriptionists’ contribution. The measured amounts were discounted by SMC’s expected interest rate to calculate the net present value (NPV), benefit-cost ratio (BCR), and discounted payback period (DPP). Results: During the analysis period, the cumulative NPV and the BCR were US$3,617 thousand and 1.23, respectively. The DPP was about 6.18 years. Conclusions: Although the adoption of an EMR resulted in overall growth in administrative costs, it is cost-effective since the cumulative NPV was positive. The positive NPV was attributed to both cost reductions and additional revenues. EMR adoption is not so attractive to management in that the DPP is longer than 5 years at 6.18 and the BCR is near 1 at 1.23. However, an EMR is a worthwhile investment, seeing that this study did not include any qualitative benefits and that the paper-chart system was cost-centric.
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등록된 정보가 없습니다.
참고문헌 (17)
참고문헌 신청
Albrecht WS / 2011 / Accounting: concepts and applications / South- Western Cengage Learning
Barlow S / 2004 / The economic effect of implementing an EMR in an outpatient clinical setting / J Healthc Inf Manag 18 (1) : 46 ~ 51
Choi JS / 2011 / Design and implementation of a seamless and comprehensive integrated medical device interface system for outpatient electronic medical records in a general
HealthIT.gov / / Benefits of EHRs: Why Adopt EHRs?
Hillestad R / 2005 / Can electronic medical record systems transform health care? Potential health benefits, savings, and costs / Health Aff (Millwood) 24 (5) : 1103 ~ 1117
Barlow S / 2004 / The economic effect of implementing an EMR in an outpatient clinical setting / J Healthc Inf Manag 18 (1) : 46 ~ 51
Choi JS / 2011 / Design and implementation of a seamless and comprehensive integrated medical device interface system for outpatient electronic medical records in a general
HealthIT.gov / / Benefits of EHRs: Why Adopt EHRs?
Hillestad R / 2005 / Can electronic medical record systems transform health care? Potential health benefits, savings, and costs / Health Aff (Millwood) 24 (5) : 1103 ~ 1117
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