| 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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| 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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