Investigation concerning use cost accounting in hospital : from the mail survey to the acute period hospitals

DRG/PPS was applied to Medicare in the United States in 1983. The hospital that introduces cost accounting system has increased in the United States with this. The mail survey concerning the management function of the hospital was done to the hospitals in Japan from February through March of this year. The object hospitals are acute period hospitals that have 50 standing doctors or more munbers of sickbeds of 500 or more.