The purpose of this study was to present base data for an efficient management of medical expenses at the hospital management by doing grasp of status of medical expenses from seamen``s insurance by voluntary agreements. A Object of study is analyzing the data of medical expenses occurred from the total number of2,699(inpatients 507, outpatients 2,192 )cases who were covered by seamen``s insurance at a general hospital which is located in Pusan Metropolitan City during 48 months from January 1, 2009 to Dec 31, 2012. The main results of this study are as follows: accrual medical expenses are the ship management companies member of Pqqqamp;I insurance is the most highest but share of receivables are the Korean ocean-going companies member of Pqqqamp;I insurance is the most highest, therefore, Korean ocean-going companies focus strictly than the payments from accounts receivable management should be considered to reduce the occurrence and concerning the turn around period of medical receivables are 4 months to 6 months during a research period. Therefore, it will be needed for managers of hospitals to prepare differentiated management based on the characteristics of each in insurer and to have recovery strategies of uncollected medical expenses.