2010 Fiscal Year Final Research Report
A Empirical Study on Budgeting of Medical Risk Management
| Project/Area Number |
20530429
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Nihon Fukushi University |
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Principal Investigator |
HASHIGUCHI Toru Nihon Fukushi University, 福祉経営学部, 教授 (20337439)
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| Project Period (FY) |
2008 – 2010
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| Keywords | 管理会計 / 予算管理 / リスク・マネジメント |
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| Research Abstract |
The objective of this study is to clarify the economic resources allocated for preventative measures in patient and healthcare workers safety in hospitals (prevention costs). And also, establish a standard method for analyzing such costs. Recently, the demand for improvement in patient and healthcare worker safety has increased and hospitals are spending more economic resources on preventative measures in Japan. However, information on the resources spent by hospitals is limited. By clarifying the actual amount of resources spent on preventative measures by multiple hospitals, a standard for cost analysis could be established for bench marking and the legitimacy of reimbursement to hospitals can be measured. Some preliminary findings are presented.
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