2010 Fiscal Year Final Research Report
Clinical protocol management as target costing for medical services
| Project/Area Number |
20730304
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
ARAI Ko Hitotsubashi University, 大学院・商学研究科, 准教授 (90336800)
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| Project Period (FY) |
2008 – 2010
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| Keywords | 医療 / 原価企画 / コストマネジメント / 病院 / 管理会計 / サービス |
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| Research Abstract |
Target costing for medical services have been seen since the latter half of 2000s. Quality is improved by target costing without losing efficiency and profitability. Support tool and management accounting system is important to activate target costing for medical services.
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