山口経済学雑誌

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山口経済学雑誌 Volume 64 Issue 3-4
published_at 2015-11-30

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
Nakada Norio
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C050064000304.pdf
About This Article
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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.
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