Others 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
Mail surveys concerning use of cost accounting in hospitals : Did adoption of DPC have an influence on introduction and development of cost accounting ?
ビョウイン ノ ゲンカ ケイサン ニカンスル チョウサ ケッカ : DPC ノ サイヨウ ワ ゲンカ ケイサン ノ ドウニュウ ハッテン ニ エイキョウ オ オヨボシ タカ

中田, 範夫

64 ( 3-4 )  , pp.367 - 402 , 2015-11-30 , 山口大學經濟學會
ISSN:0513-1758
NCID:AN00243258
Description
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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