Effect of new management accounting

: the improvement in quality of medical care and management

Abstract

We have developed a new management accounting system and have evaluated its effect. As a result of the new system implementation, the number of hospitalization stays has been shortened in some diseases which caused profit improvement. Further, with a reduction of excessive sickbeds, moderation in medical resource has been enhanced showing its impact.

Improvement and reduction in sickbed operation rate indicate profit increase trend and profit decline trend respectively and the fact that improvement of sickbed operation rate due to prolonged hospitalization stays under declining profit means profit decline were visualized.

These data were provided to diagnosis and treatment departments to be utilized as a management indicator for administratively effective hospitalization stay. In addition, standardization of medical care, improvement of patients' satisfaction level in regards to shorter hospitalization period, cooperation with local medical institutions and estimation of required number of sickbeds (medical resource) have been proved to be necessary in order to achieve the intended hospitalization stays.

In order to obtain fiscally effective hospitalization stay, 1. optimum bed number, 2. standardization of medical care, 3. increasing patient satisfaction in regards to hospitalization period, and 4. regional liaison, are necessary. This study indicates that “Providing efficient and high quality medical care to patients, medical institutions and society” is the most cost efficient, and that quality of care and quality of management can be balanced.