Empirical study for effective utilization of management accounting as integrated control tool of medical care quality and efficiency/profitability

2015 Fiscal Year Final Research Report

• Project/Area Number: 24530549
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Hitotsubashi University
• Principal Investigator: ARAI Ko 一橋大学, 大学院商学研究科, 教授 (90336800)
• Project Period (FY): 2012-04-01 – 2016-03-31
• Keywords: 病院 / 医療 / 質 / 採算 / 組織成果 / 管理会計 / 経営管理

Outline of Final Research Achievements

This study verified that relationships between medical care quality and efficiency/profitability were not always trade-off. Therefore, it is possible to improve value as cost-effectiveness by integrated control of both aspects. Each management accounting tool such as cost accounting and budgetary control has good effects on hospital performances such as quality and profitability. Although the effects are slightly different between accounting tools, some tools improve profitability without undermining quality, other tools have good effect on both profitability and quality, and other tools improve value as cost-effectiveness through advancing quality without sacrificing profitability. In addition, this study showed more effective management accounting practices to improve performance by analyzing differences in performance between different practices.

Free Research Field

管理会計