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  1. 0 資料タイプ別
  2. 01 学術雑誌論文
  1. 821 危機管理室
  2. 10 学術雑誌論文
  3. 10 査読済論文

Development of a Practical Costing Method for Hospitals

http://hdl.handle.net/10191/26654
http://hdl.handle.net/10191/26654
4fa0b185-8d0e-45a4-8a9d-f513997e18c3
名前 / ファイル ライセンス アクション
208_3_213-224.pdf 208_3_213-224.pdf (643.7 kB)
Item type 学術雑誌論文 / Journal Article(1)
公開日 2014-03-25
タイトル
言語 en
タイトル Development of a Practical Costing Method for Hospitals
言語
言語 eng
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ journal article
著者 Cao, Pengyu

× Cao, Pengyu

WEKO 38277

en Cao, Pengyu

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Toyabe, Shin-ichi

× Toyabe, Shin-ichi

WEKO 38278

en Toyabe, Shin-ichi

Search repository
Akazawa, Kouhei

× Akazawa, Kouhei

WEKO 38279

en Akazawa, Kouhei

Search repository
抄録
内容記述タイプ Abstract
内容記述 To realize an effective cost control, a practical and accurate cost accounting system is indispensable in hospitals. In traditional cost accounting systems, the volume-based costing (VBC) is the most popular cost accounting method. In this method, the indirect costs are allocated to each cost object (services or units of a hospital) using a single indicator named a cost driver (e.g., Labor hours, revenues or the number of patients). However, this method often results in rough and inaccurate results. The activity based costing (ABC) method introduced in the mid 1990s can prove more accurate results. With the ABC method, all events or transactions that cause costs are recognized as “activities”, and a specific cost driver is prepared for each activity. Finally, the costs of activities are allocated to cost objects by the corresponding cost driver. However, it is much more complex and costly than other traditional cost accounting methods because the data collection for cost drivers is not always easy. In this study, we developed a simplified ABC (S-ABC) costing method to reduce the workload of ABC costing by reducing the number of cost drivers used in the ABC method. Using the S-ABC method, we estimated the cost of the laboratory tests, and as a result, similarly accurate results were obtained with the ABC method (largest difference was 2.64%). Simultaneously, this new method reduces the seven cost drivers used in the ABC method to four. Moreover, we performed an evaluation using other sample data from physiological laboratory department to certify the effectiveness of this new method. In conclusion, the S-ABC method provides two advantages in comparison to the VBC and ABC methods: (1) it can obtain accurate results, and (2) it is simpler to perform. Once we reduce the number of cost drivers by applying the proposed S-ABC method to the data for the ABC method, we can easily perform the cost accounting using few cost drivers after the second round of costing.
言語 en
書誌情報 en : Tohoku Journal of Experimental Medicine

巻 208, 号 3, p. 213-224, 発行日 2006-03
出版者
言語 en
出版者 Tohoku University Medical Press
ISSN
収録物識別子タイプ ISSN
収録物識別子 0040-8727
書誌レコードID
収録物識別子タイプ NCID
収録物識別子 AA00863920
DOI
識別子タイプ DOI
関連識別子 http://doi.org/10.1620/tjem.208.213
権利
権利情報 Copyright(C) 2006 Tohoku University Medical Press
権利
権利情報 本文データは学協会の許諾に基づきJ-Stageから複製したものである
出版タイプ
出版タイプ VoR
出版タイプResource http://purl.org/coar/version/c_970fb48d4fbd8a85
著者版フラグ
値 publisher
異版である
関連タイプ isVersionOf
識別子タイプ URI
関連識別子 https://www.jstage.jst.go.jp/article/tjem/208/3/208_3_213/_pdf
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