附註:Includes bibliographical references and index.
The use of accounting information in cost management: a study of Japanese general hospitals -- The purpose of using cost information within hospitals: information system and influence system perspective -- Healthcare system and hospital management in Japan: focusing on the management accounting system from the perspective of quality of care -- Dysfunction of the clinical path: a case of the Japanese medical service -- Cost information and management in medical organizations: a case on orthopedic surgical operation cost analysis -- Effects of cost allocation method change on patient profitability evaluation: a case of ability-to-bear principle -- The concept of delta management: important aspects of Toyota profit management and its significance for healthcare organizations -- Why performance targets are recognized as "dead letters": an empirical study on nursing professionals -- Action research on cascading of BSC -- Management control systems in Japanese public hospitals: determinants of financial performance measurement systems -- Amoeba management and enabling control: a field study of small and medium-sized public hospitals -- How management control systems impact team healthcare: evidence from St. Luke's International Hospital -- Evolution toward the society of electric vehicles for achieving the goals of SDGs -- Eiichi Shibusawa's management philosophy and CSV -- An appropriation system suitable for a divisional organization: historical study.
摘要:"Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in medical public finance, issues attendant to advancements of healthcare services, etc.). This book is written by Japanese researchers who are active at the forefront of management accounting research for healthcare, such as Takami Matsuo, Kazunori Ito, Yutaka Kato, and so on. This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies to healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future"--
