| Project/Area Number |
24730394
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Shimonoseki City University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2014-03-31
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2013: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 会計学 / 管理会計 / 原価計算 / 医療経営 / 保険者機能 / TDABC / RVU法 / フランス会計 / ＴＤＡＢＣ / ＲＶＵ法 / 病院原価計算 / RVU / ABC / UVA法 / フランス管理会計 |
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| Research Abstract |
This research clarifies the utility of the Time-Driven Costing for health care organizations under the influence of the insurer function in the United States. To clarify it, this research considers the development of the hospital cost accounting from the side of calculation principle and rationality.
In conclusion, the health care systems should recognize the necessity of constructing the Value-Based Management using a common information infrastructure, which is calculated by the Time-Driven Costing like the Time-Driven Activity-Based Costing (TDABC) and the Relative Value Unit (RVU) method.
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