Empirical study for effective utilization of management accounting as integrated control tool of medical care quality and efficiency/profitability
| Project/Area Number |
24530549
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
ARAI Ko 一橋大学, 大学院商学研究科, 教授 (90336800)
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000)
Fiscal Year 2015: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 病院 / 医療 / 質 / 採算 / 組織成果 / 管理会計 / 経営管理 / 採算性 / 経営 / コスト / 原価計算 |
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| Outline of Final Research Achievements |
This study verified that relationships between medical care quality and efficiency/profitability were not always trade-off. Therefore, it is possible to improve value as cost-effectiveness by integrated control of both aspects. Each management accounting tool such as cost accounting and budgetary control has good effects on hospital performances such as quality and profitability. Although the effects are slightly different between accounting tools, some tools improve profitability without undermining quality, other tools have good effect on both profitability and quality, and other tools improve value as cost-effectiveness through advancing quality without sacrificing profitability. In addition, this study showed more effective management accounting practices to improve performance by analyzing differences in performance between different practices.
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Report
(5 results)
Research Products
(34 results)
