Nakada Norio
Affiliate Master
Yamaguchi University
Mail surveys concerning use of cost accounting in hospitals : Did adoption of DPC have an influence on introduction and development of cost accounting ?
山口経済学雑誌 Volume 64 Issue 3-4
Page 367-402
published_at 2015-11-30
Title
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 ?
Source Identifiers
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.
Languages
jpn
Resource Type
departmental bulletin paper
Publishers
山口大學經濟學會
Date Issued
2015-11-30
File Version
Version of Record
Access Rights
open access
Relations
[ISSN]0513-1758
[NCID]AN00243258
Schools
経済学部