Accounting Consideration on Management Improvement Case of Municipal Hospital

2014 Fiscal Year Final Research Report

• Project/Area Number: 24530594
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Okazaki Women's Junior College
• Principal Investigator: KAWAI Susumu 岡崎女子短期大学, 現代ビジネス学科, 准教授 (20560725)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: 会計学 / 自治体病院 / 経営改善 / 統計的分析

Outline of Final Research Achievements

Hospital as a subject of study, there were several characteristics on the improvement of patient satisfaction, the provision of stable medical services due to better conditions of staff, and the improvement of medical revenue in line with the policy change. The management improvement in profitability, which was matching the spirit on the revision of medical fees that reflects the policy and community needs, led to stable management in municipal hospital that does not overly depend on such other accounting contributions.
In the study hospital, management improvement efforts by the strong leadership of the hospital Secretary　General, led to improvement of financial condition, They tried to break away from the chronic deficit. Cost reduction, in particular, there are many municipal hospitals to put the focus on the suppression of labor costs, management improvement techniques of the hospital, would be helpful in improving management of the municipal hospitals.

Free Research Field

会計学