A Study of implementing cost accounting system on a hospital

Abstract

The purpose of this study is to reveal facilitating and obstructing factors of implementing hospital cost accounting system. A literature review was conducted under the framework of previous studies on managerial accounting.

According to the review, the need of human resources is mentioned in terms of “personal attributes”. Calculation accuracy associated with the purpose of cost accounting is also emphasized related to “system design”. The result also shows that impotance of internal communication has been repeatedly mentioned for “implementation process”. In addition, attention to cost objectives and improvement process are regarded as “achievements of cost accounting” whereas financial performance is not commonly mentioned.