Empirical research of management control in healthcare provider

2015 Fiscal Year Final Research Report

• Project/Area Number: 25380593
• 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: HIKI Fumiko 一橋大学, 大学院商学研究科, 教授 (00251728)
• Co-Investigator(Renkei-kenkyūsha): ISHIUCHI Koji 日本経済大学, 大学院経営学研究科, 教授 (50258381)
• Research Collaborator: HORI Naoki 京セラコミュニケーションシステム株式会社, コンサルティング事業本部, コンサル事業本部室事業部長兼新規事業開発部長兼アメーバ経営学術研究会事務局責任者
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: コストマネジメント / 部門別管理 / プロフィット・センター / 他職種連携 / 経営理念 / 医療の質 / アメーバ経営

Outline of Final Research Achievements

It is clearly essential to establish management control system to have a significant influence on health care professionals for quality improvement of health care services and financial performance. In this research we visited Japanese public and private health care　organizations to interview practical health care providers of the various job categories and of various hierarchy levels and to collect internal materials.
This study yields the following insights. First, establishing vision and making efforts to realize it lead to the improvement of both the quality of health outcome and the quality of the management. Second, it is important to implement formal management systems such as amoeba management or balanced scorecard, facilitate the PDCA cycle and involve many health care professions in management process to realize vision.

Free Research Field

管理会計