MANAGEMENT ACCOUNTING FOR HEALTHCARE (eBook)

Takami Matsuo, Yoshinobu Shima (Herausgeber)

eBook Download: EPUB

2022
336 Seiten
World Scientific Publishing Company (Verlag)
9789811237171 (ISBN)

Infos

Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in medical public finance, issues attendant to advancements of healthcare services, etc.). This book is written by Japanese researchers who are active and at the forefront of management accounting research for healthcare, such as Takami Matsuo, Kazunori Ito, Yutaka Kato, and so on. This book shows the actual use of cost information, cost-management, and management-control methods for healthcare organizations in Japan, and examines how to adopt management accounting methods used by companies in healthcare management, which would be a useful reference for future healthcare management in countries that might face similar issues as Japan in the future.

Contents:

• Healthcare Systems in Japan:
  • The Use of Accounting Information in Cost Management: A Study of Japanese General Hospitals (Chiyuki Kurisu, Yoshinobu Shima and Kenji Yasukata)
  • The Purpose of Using Cost Information Within Hospitals: Information System and Influence System Perspective (Hiroshi Umeda)
  • Healthcare System and Hospital Management in Japan: Focusing on the Management Accounting System from the Perspective of Quality of Care (Sakaguchi Hiromasa)
• Cost Management for Healthcare:
  • Dysfunction of the Clinical Path: A Case of the Japanese Medical Service (Yutaka Kato and Keiko Sasa)
  • Cost Information and Management in Medical Organizations: A Case on Orthopedic Surgical Operation Cost Analysis (Takami Matsuo and Kohei Arai)
  • Effects of Cost Allocation Method Change on Patient Profitability Evaluation: A Case of Ability-to-Bear Principle (Shunsuke Adachi, Mami Mizuno and Okihiro Maruta)
  • The Concept of Delta Management: Important Aspects of Toyota Profit Management and Its Significance for Healthcare Organizations (Noriyuki Imai)
  • Why Performance Targets Are Recognized as 'Dead Letters': An Empirical Study on Nursing Professionals (Nobuya Fujiwara)
• Management Control Systems for Healthcare:
  • Action Research on Cascading of BSC (Kazunori Ito)
  • Management Control Systems in Japanese Public Hospitals: Determinants of Financial Performance Measurement Systems (Yoshitaka Shirinashihama)
  • Amoeba Management and Enabling Control: A Field Study of Small and Medium-Sized Public Hospitals (Hiroyuki Sekiya)
  • How Management Control Systems Impact Team Healthcare: Evidence from St. Luke's International Hospital (Maiko Kodama, Hideaki Sato and Kenichi Suzuki)
• Other Topicse:
  • Evolution Toward the Society of Electric Vehicles for Achieving the Goals of SDGs (Yasuhiro Monden)
  • Eiichi Shibusawa's Management Philosophy and CSV (Ichiro Mizuno)
  • An Appropriation System Suitable for a Divisional Organization: Historical Study (Shinichi Korogi)
• Index

Readership: For advanced undergraduate and graduate students, researchers and practitioners in the fields of management accounting and hospital management.

Key Features:

• Japanese researchers did extensive research on healthcare organizations in Japan and presented the results in this book
• The book serves as a useful reference for future healthcare management and healthcare administration

Produkt-Details

• Erscheint lt. Verlag: 18.1.2022
• Reihe/Serie: Japanese Management and International Studies
• Reihe/Serie: JAPANESE MANAGEMENT AND INTERNATIONAL STUDIES
• Reihe/Serie: JAPANESE MANAGEMENT AND INTERNATIONAL STUDIES
• Verlagsort: SG
• Sprache: englisch
• Themenwelt: Sachbuch/Ratgeber ► Freizeit / Hobby ► Sammeln / Sammlerkataloge
• Themenwelt: Medizin / Pharmazie ► Gesundheitswesen
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• ISBN-13: 9789811237171 / 9789811237171