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The purpose of using cost information within hospitals: Information System and Influence System Perspective

In: MANAGEMENT ACCOUNTING FOR HEALTHCARE

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  • Hiroshi Umeda

Abstract

The objective of this chapter is to describe the purpose of using cost information for internal use of the organization by interviewing several hospitals, and to compare the differences in performance measures from the perspective of information system and influence system. The results of the survey suggested that all hospitals intended to use cost information as an influence system. The performance measures differed among the hospitals, with measures of profit scale by department, and a rate of change in revenue and some costs by department. The use of performance measures as an influence system differed among the three facilities. In other words, it became clear that each hospital used the indicators and non-financial indicators obtained from departmental costing with the intention of influencing the improvement of profit, the reduction of cost, and the improvement of motivation. When implementing departmental costing, it is necessary to consider not only what measures are used to evaluate performance, but also what impact the measures are intended to have.

Suggested Citation

  • Hiroshi Umeda, 2022. "The purpose of using cost information within hospitals: Information System and Influence System Perspective," World Scientific Book Chapters, in: Takami Matsuo & Yoshinobu Shima (ed.), MANAGEMENT ACCOUNTING FOR HEALTHCARE, chapter 2, pages 35-50, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789811237164_0002
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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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