2019 Fiscal Year Final Research Report
The study of the relationship between balanced scorecard and time-driven activity-based costing using clinical pathway in the hospital
| Project/Area Number |
17K04064
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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 | Shimonoseki City University |
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Principal Investigator |
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| Project Period (FY) |
2017-04-01 – 2020-03-31
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| Keywords | 会計学 / 管理会計 / 病院BSC / 病院原価計算 / クリニカルパス / TDABC / アメリカ病院経営 / タスク・シフティング |
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| Outline of Final Research Achievements |
The purpose of this study is to verify the management accounting system in healthcare to compare the relationship between hospital Balanced Scorecard (BSC) and hospital costing based on “time” as an allocation standard (Time-Based Costing: TBC) through utilizing clinical pathway.
This study clarified (1) the usefulness of TBC in calculating the capacity information (the amount of resources performing task) through the literature review of the US hospital costing and developing the patient-specific cost accounting in Japan, and (2) how hospital BSC was utilized from the viewpoint of clinical pathway, regional alliance pathway and medical safety in Japan.
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| Free Research Field |
会計学
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| Academic Significance and Societal Importance of the Research Achievements |
本研究は、患者ケアサイクルに焦点を充てたクリニカルパスを活用した病院BSCの特徴を明らかにし、時間ベースの病院原価計算で算定されるキャパシティ情報を当該BSCで用いることの有用性を検証することを目的としている。ゆえに本研究は、医療分野で既に活用されているクリニカルパスに着目し、そのクリニカルパスを活用した病院BSCならびに時間ベースの病院原価計算の有用性に着目している点に、学術的な特色・独創的な点がある。
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