Characteristics of Cost Allocation Method in Hospital Costing System

• Published in: The Journal of Management Accounting, Japan Vol. 30; no. 2; pp. 43 - 58
• Main Author: Adachi, Shunsuke
• Format: Journal Article
• Language: Japanese
• Published: The Japanese Association of Management Accounting 30.03.2022; 日本管理会計学会
• Subjects: 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
• ISSN: 0918-7863; 2434-0529
• DOI: 10.24747/jma.30.2_43

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.