The Use of Accounting Information in Cost Management: A study of Japanese General Hospitals

Chiyuki Kurisu, Yoshinobu Shima and Kenji Yasukata

Chapter 1 in Management Accounting for Healthcare, 2022, pp 3-34 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The purpose of this study is to present the prevailing feature of cost management in Japanese hospitals. Using the data from a survey of 4,163 hospitals, in this study, we examine (1) to what extent cost information is utilized for cost management, (2) to what extent accounting information is utilized for hospital management, and (3) which performance indicators are used to measure a medical outcome. The result indicates that (1) cost management for a medical service or department has not been introduced sufficiently into hospital management, (2) the utilization of performance indicators including finance and non-financial indicators is widespread, and (3) accounting information has not been used effectively in cost management and hospital management. When cost management is adapted to practical application, it is necessary to consider factors and hospital attributes that may influence such situations in the future.

Keywords: Management Accounting; Hospital Management; Japanese Management; Cost Management; Profit Management; Cost Information; Healthcare Organization; Empirical Study; Performance Measurement System; Management Control System (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2022
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