ISSN : 0376-4672
건강보험제도가 1977년에 도입되고 전국민 의료보험이 1989년부터 실시되었다. 그리고 매번 건강보험수가는 진료행위의 원가가 아닌 의료기관의 경영수지분석 결과를 바탕으로 수가가 결정되어 왔다. 건강보험수가가 원가에 기초하지 않기 때문에 수가 항목간 상대적인 왜곡을 초래하는 원인이 된다. Moon은 우리나라 건강보험수가는 원가의 64.8%에 불과하여 의료원가의 2/3수준에도 못 미치는 수준이라고 하였다. 그러므로 낮은 의료수가에 관한 근본적인 문제를 해결하기위해서는 진료행위에 대한 개별원가가 산정되어야 한다. 하지만 의료 행위의 종류가 다양하고 진료행위별원가산정이 용이하지 않아 의료수가 결정의 기초가 되는 원가 연구가 기대만큼 이루어지고 있지 못하다.
The purpose of this study is to analyze the cost of dental implant by top-down method and, on that basis, to provide salient information for the suitable standard of dental insurance fee. A survey data and accounting documents from 36 samples of dental clinics secured with the organisation authority are used and analysed for extracting the representative sample of dental clinic. A researcher visited the dental clinics in person and conducted additional interviews in the omitted case of accounting documents. A dental implant cost by top-down method was estimated to 1,430,000 won. Labor cost accounted for 43% of the total cost structure, ranking it 1st and, management cost, material cost and interest cost on investment cost in order are investigated. Labor cost counts of the total cost that shows the similar aspect to the existing result. Cost in cost accounting of medical care would be used for the judge that cost pursed value for dental service, not price or fee.
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