2016 Fiscal Year Final Research Report
Availability of Time-Driven Activity-Based Costing and Balanced Scorecard using capacity information for hospitals
| Project/Area Number |
26780253
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Shimonoseki City University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | 管理会計 / 原価計算 / TDABC / BSC / クリニカルパス / 戦略マップ / 病院経営 / 地域連携パス |
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| Outline of Final Research Achievements |
This research clarifies the management control system and management accounting for hospitals which introduced Balanced Scorecard (BSC) or Time-Driven Activity-Based Costing (TDABC).
Reviewing the case studies about BSC in japan, there are some structural variations and we can classify them into four types by the placement of perspective of ‘finance’ in the strategy map. And reviewing TDABC for hospitals, the most department introduced TDABC are radiology, laboratory and orthopedic surgery, which procedures are relatively stable and low clinical risk. And classifing the description related to clinical safety in the BSC, the most parts of the perspective on strategic objectives are the business process perspective and the customer perspective.
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| Free Research Field |
会計学
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