Characteristics of Cost Allocation Method in Hospital Costing System
This study elucidates the characteristic of hospital costing compared with the hospital costing system using the master file corresponding to the electronic medical record data, based on previous hospital costing research in the United States. Moreover, this study considers the utilization of hospit...
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| Published in | The Journal of Management Accounting, Japan Vol. 30; no. 2; pp. 43 - 58 |
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| Main Author | |
| Format | Journal Article |
| Language | Japanese |
| Published |
The Japanese Association of Management Accounting
30.03.2022
日本管理会計学会 |
| Subjects | |
| Online Access | Get full text |
| ISSN | 0918-7863 2434-0529 |
| DOI | 10.24747/jma.30.2_43 |
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| Abstract | This study elucidates the characteristic of hospital costing compared with the hospital costing system using the master file corresponding to the electronic medical record data, based on previous hospital costing research in the United States. Moreover, this study considers the utilization of hospital costing under the COVID-19 pandemic from the aspects of task-shifting and medical fees revision. The object of hospital costing in the United States, especially time-driven activity-based costing, is primarily personnel cost for clinical staff, not indirect costs such as depreciation or commission. Moreover, the hospital costing systems utilize existing data considering the satisfaction of medical staff and the reduction of workload such as time study. |
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| AbstractList | This study elucidates the characteristic of hospital costing compared with the hospital costing system using the master file corresponding to the electronic medical record data, based on previous hospital costing research in the United States. Moreover, this study considers the utilization of hospital costing under the COVID-19 pandemic from the aspects of task-shifting and medical fees revision. The object of hospital costing in the United States, especially time-driven activity-based costing, is primarily personnel cost for clinical staff, not indirect costs such as depreciation or commission. Moreover, the hospital costing systems utilize existing data considering the satisfaction of medical staff and the reduction of workload such as time study. This study elucidates the characteristic of hospital costing compared with the hospital costing system using the master file corresponding to the electronic medical record data, based on previous hospital costing research in the United States. Moreover, this study considers the utilization of hospital costing under the COVID-19 pandemic from the aspects of task-shifting and medical fees revision. The object of hospital costing in the United States, especially time-driven activity-based costing, is primarily personnel cost for clinical staff, not indirect costs such as depreciation or commission. Moreover, the hospital costing systems utilize existing data considering the satisfaction of medical staff and the reduction of workload such as time study. 本稿は，アメリカ病院原価計算の先行研究を踏まえて，電子カルテの患者別レセプト情報を病院会計準則に準拠した勘定科目に対応させるためのマスターファイルを活用した病院原価計算システムの特色をまとめることにより，間接費配賦を巡る病院原価計算システムの課題を明らかにしようとしたものである．加えて，コロナ禍での病院運営における病院原価計算の利活用について，タスク・シフティングと診療報酬改定の側面から考察を加えている．アメリカ病院原価計算，とりわけ病院TDABCの対象原価は，キャパシティ費用率との整合性の高さから，主に臨床スタッフの給与費であり，減価償却費や委託費などの間接費は対象とされていない．そして本稿で取り上げた病院原価計算システムでは，医療従事者の納得性や，タイムスタディなどの作業負担軽減に配慮した既存データを活用したものとなっている． |
| Author | Adachi, Shunsuke |
| Author_FL | 足立 俊輔 |
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| PublicationYear | 2022 |
| Publisher | The Japanese Association of Management Accounting 日本管理会計学会 |
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| SubjectTerms | hospital costing master file reduction of workload task-shifting TDABC タスク・シフティング マスターファイル 作業負担軽減 病院原価計算 |
| Title | Characteristics of Cost Allocation Method in Hospital Costing System |
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