Abstract
The necessity of financial status analysis in hospital management as a method of internal analysis is increasing. The object of this study is to consider methods to develop a financial status analysis system for hospitals. The mandatory functions for financial status analysis are: 1) Define Indices, 2) Calculate Indices, 3) Evaluate Indices, 4) Find the Root Cause. The appropriate methods to realize those functions are considered to use rule-based, forward reasoning from the characteristics of the financial status data. The evaluation of the prototype by professional consultants suggested that analysis using non-financial information and functions to deepen end-users’ understanding would be necessary.
