The purpose of this study is to discover factor and mechanism that is effective for financing improvement as an example by Saitama Prefectural hospital reform. For the profit improvement of the then Saitama Prefectural hospital, the quantitative result of both improvements of the profit and reduction of the expense was confirmed. Measures for medical quality improvement by the managers caused an autonomous action for the management improvement of the medical person, and helped profit improvement indirectly. On the other hand, by reduction of the internal cost, short-term result was given. The trust of the manager increased and was able to thereby reduce outsourcing expense. In conclusion, while a manager made much of a cost cut from the viewpoint of management efficiency, he thought about improvement of the medical quality to the first. And it gathered followers of the medical person.
