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Cost Information and Management in Medical Organizations: A Case on Orthopedic Surgical Operation Cost Analysis

In: MANAGEMENT ACCOUNTING FOR HEALTHCARE

Author

Listed:
  • Takami Matsuo
  • Kohei Arai

Abstract

The purpose of this study is to investigate how physician individuality affects the profitability of medical treatment in hospitals where standard management is more difficult than in the manufacturing industry, through analysis using a hierarchical linear model. The purpose of this study is to examine the factors that cause individuality using interviews with physicians. The analysis showed that the physician’s individuality had a significant effect on profitability, and that the materials used and the physician’s personal surgical style also had an effect. Standardization of inputs and processes may affect the quality of medical care and physicians’ motivation, and it is necessary to consider the target disease and the tightness of standardization management in promoting standardization.

Suggested Citation

  • Takami Matsuo & Kohei Arai, 2022. "Cost Information and Management in Medical Organizations: A Case on Orthopedic Surgical Operation Cost Analysis," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 5, pages 101-115, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811237164_0005
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    More about this item

    Keywords

    Management Accounting; Hospital Management; Japanese Management; Cost Management; Profit Management; Cost Information; Healthcare Organization; Empirical Study; Performance Measurement System; Management Control System;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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