Cost Information and Management in Medical Organizations: A Case on Orthopedic Surgical Operation Cost Analysis

Takami Matsuo and Kohei Arai

Chapter 5 in Management Accounting for Healthcare, 2022, pp 101-115 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The purpose of this study is to investigate how physician individuality affects the profitability of medical treatment in hospitals where standard management is more difficult than in the manufacturing industry, through analysis using a hierarchical linear model. The purpose of this study is to examine the factors that cause individuality using interviews with physicians. The analysis showed that the physician’s individuality had a significant effect on profitability, and that the materials used and the physician’s personal surgical style also had an effect. Standardization of inputs and processes may affect the quality of medical care and physicians’ motivation, and it is necessary to consider the target disease and the tightness of standardization management in promoting standardization.

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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