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Development of a Practical Costing Method for Hospitals
http://hdl.handle.net/10191/26654
http://hdl.handle.net/10191/266544fa0b185-8d0e-45a4-8a9d-f513997e18c3
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
208_3_213-224.pdf (643.7 kB)
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| Item type | 学術雑誌論文 / Journal Article(1) | |||||
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| 公開日 | 2014-03-25 | |||||
| タイトル | ||||||
| タイトル | Development of a Practical Costing Method for Hospitals | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | journal article | |||||
| 著者 |
Cao, Pengyu
× Cao, Pengyu× Toyabe, Shin-ichi× Akazawa, Kouhei |
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| 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 |
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| 出版者 | ||||||
| 出版者 | Tohoku University Medical Press | |||||
| 言語 | en | |||||
| 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 | |||||
