a study about the performance evaluation of gevernment hospital-profitability and public interest-

2014 Fiscal Year Final Research Report

• Project/Area Number: 23530578
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Yamaguchi University
• Principal Investigator: NAKADA NORIO 山口大学, 経済学部, 教授 (90146142)
• Co-Investigator(Kenkyū-buntansha): SUGI Kazurou 国立病院機構山口宇部医療センター, 臨床研究部, 副院長 (70241271) ; HANADA Chizumi 山口大学, 医学部附属病院, 看護部長 (00380014)
• Project Period (FY): 2011-04-28 – 2015-03-31
• Keywords: 業績評価基準 / BSC / 公立病院 / 都道府県立病院 / 市町村立病院

Outline of Final Research Achievements

Our research purpose is to investigate the management function of the government hospital.The deficit hospital in the government hospital was 70.3% in 2008 fiscal year. To such a situation, the criticism that “The management function is low“,has been done.Our method is a following.Between 2004 and 2013,six time mailing qestionare serveys were executed to the hospital(acute period hospital) that had the beds more than 150 in Japan.The object hospitals were all hospitals including the government hospital.As a result,it is clarified that the management ability of the prefectural hospital must be more higher than the ability of the hospital other than the government hospital. On the other hand,it is apparent that the management ability of “City town village-owened hospitals”was certainly low.
However, there is a limit of seeing the management function in this case only from the aspect of BSC. Our following research is scheduled to be advanced from a lot of aspects in the future.

Free Research Field

原価計算論、管理会計論