日本医療経営学会誌
Online ISSN : 2187-8951
Print ISSN : 1883-7905
ISSN-L : 1883-7905
8 巻 , 1 号
選択された号の論文の6件中1~6を表示しています
巻頭言
原著
  • 岩佐 嘉美
    2014 年 8 巻 1 号 p. 5-19
    発行日: 2014年
    公開日: 2014/09/30
    ジャーナル フリー
    While it is believed that the introduction of Balanced Scorecard can contribute indirectly to management decision making, the correlation with financial indicators has not been sufficiently discussed. From the first, municipal hospitals do not pursue financial growth as an outcome, so there has not been a focus on their financial affairs. However, from the perspective of the alignment of their public nature with cost performance required by municipal governments, their finances are considered a condition for their continued operation. Taking this perspective into account, if Balanced Scorecard is viewed as a management system for strategy formulation, research is necessary with a focus on what sort of correlation with financial indicators exists through the accrual of intangible assets as a result of its introduction to municipal hospitals. By analyzing changes in the financial indicators of municipal hospitals, it will be possible to determine the appropriate allocation of resources, as well as contributing to the streamlining of management.
  • 田代 愛子, 山本 康弘
    2014 年 8 巻 1 号 p. 21-27
    発行日: 2014年
    公開日: 2014/09/30
    ジャーナル フリー
    For the evaluation of the adequacy of the DPC score, DPC data of 2,598 neonatal patients were analyzed. These data were obtained from neonates discharged from seven sick children’s hospitals in Japan in the period between Apr. 1, 2012 and March 31, 2013. Though total DPC scores surpassed total fee-for-service payment by 3.4%, they were less in such cases as following: 1) a part of inpatients in NICU, 2) neonates weighing over 2,500 g, 3) seriously-ill neonates. In conclusion, the DPC score applied to the treatment of neonates should be elaborated and revised based on a detailed analysis of the clinical data.
  • 井上 秀一
    2014 年 8 巻 1 号 p. 29-36
    発行日: 2014年
    公開日: 2014/09/30
    ジャーナル フリー
    The purpose of this paper is to understand roles of middle including chief doctor and chief nurse in management control such as budgetary control and understanding management philosophy. Existing literature shows the core of professional organization is frontline professional and middle have little power in controlling them. However, recent study shows that middle have a key role as a node facilitating between top and front-line professionals in management control system (MCS). This paper investigates how middle plays their role adopting the single case study, mainly interviews, allows concrete facts to be examined. The findings illustrates middle has a role that bridges top and front-line staff using management control system to improve their performance which includes management philosophy understanding and strong management philosophy influence over organization members’ minds. Contrary to Mintsberg’s and Abernethy’s arguments, middle has importance role of bridging top and front-line staff with the focus on belief control in organization.
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