A survey of the functions of planning and management office in healthcare facilities
| Project/Area Number |
17K04065
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kanazawa University (2019-2021)
International University of Health and Welfare (2017-2018) |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
荒井 耕 一橋大学, 大学院経営管理研究科, 教授 (90336800)
渡邊 亮 神奈川県立保健福祉大学, ヘルスイノベーション研究科, 准教授 (90756173)
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| Project Period (FY) |
2017-04-01 – 2022-03-31
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| Project Status |
Completed (Fiscal Year 2021)
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| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2020: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2019: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2018: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 経営企画部門 / 経営指標 / 病院 / 医療 / 経営管理指標 / 医療機関 / 経営企画 / 管理会計 / 会計学 |
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| Outline of Final Research Achievements |
The purpose of this study was to clarify the organizational situation and financial indicators on the management and planning office in healthcare facilities.
As an organizational situation, those offices in acute care hospitals have generally been set up in a section of the administrative department. This section includes an overall average of 4.41 people (FTE equivalent 3.60 people) from 2001-2010. In addition, the offices can be divided into those which contribute to hospital’s investment planning, which is fundamental role of the office, and those which do not. Regarding the importance of financial indicators, on the one hand, that the public hospitals are comprehensively managed by those indicators. On the other hand, the private hospitals are aware of the ordinary profit (rate). Furthermore, in comparison, focusing on outpatient indicators in the small and medium sized hospitals, the expenditure related indicators are emphasized in the large sized hospitals.
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| Academic Significance and Societal Importance of the Research Achievements |
経営企画部門は日本に特有の組織であり、多くの学術的蓄積や社会的提言があるわけではない。
本研究の学術的意義として、管理会計学の側面からは、営利企業・製造業を中心に行われてきた経営企画機能の研究を非営利組織・サービス業へと適用する試みといえる。また学際的研究として、管理会計学研究の知見を医療管理学の精緻化に繋げるという特色を持つものである。また社会的意義として、医療組織における特徴を実証することで、経営管理上の留意点を実務ベースで示すこととなる。このことは、高騰する医療費に対して、一定のコストのもとで質の高い医療サービスを提供する、経営管理システムの制度設計に反映に寄与するものとなる。
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Report
(6 results)
Research Products
(36 results)
