Mail surveys concerning use of cost accounting in hospitals : Did adoption of DPC have an influence on introduction and development of cost accounting ?

病院の原価計算に関する調査結果 : DPCの採用は原価計算の導入・発展に影響を及ぼしたか

Mail surveys concerning use of cost accounting in hospitals : Did adoption of DPC have an influence on introduction and development of cost accounting ?

Creators Nakada Norio

By my 6 times surveys from 2004 to 2013, I concluded that in Japan, an adoption of DPC (Diagnosis Procedure Combination) didn't have an influence on introduction and development of cost accounting. In these surveys, the scale of a hospital was a hospital holding 150 or more beds. At the same time, in Japan's hospitals, it was recognized that Activity-Based Costing is scarcely used.

[ISSN]0513-1758

[NCID]AN00243258