Since medical services are supported by health care...

transcript

abstract

Since medical services are supported by health care insurance system. To be realized sustainable medical

insurance system, to the hospitals in Japan (HIJ), management improvement is required. Although HIJ had been

Some readings such as balanced scorecard (BSC)

adopted the principle of nonprofit, HIJ need to introduce the management system based on the budget control . (BC)

insist that since the management control system (MCS)

centered on is on based prior financial performance and a link between MCS centered on and future

financial performance is vague, the perspective of management decision-making tend to shorten. But even if

BSC in health care has been introduced, the budget control must be reinforced. It is necessary to study on the

relationship between BSC and BC.

2000 30.1 8.1%

2004 32.1 8.9%

65 12.0% 13.2% 1

2006 13

��

MCS) (Balanced Scorecard: BSC)

(Anthony=Young (2003)

��

Anthony, R.N., and D.W.Young(2003), p.50.

15 (“rainy days”)

(a modest profit, on average)16

3. (MCS)

��

Anthony=

Govindarajan(2003) Anthony=Young(2003) MCS

(1993) MCS

(Anthony=Young(2003) ’MCS’ (1993)

MCS 18

MCS19 MCS

(Anthony=Young(2003)

(Anthony=Young(2003) MCS

3. (MCS)

��

Anthony=Young (2003),p.12

2 (Anthony=Young(2003)) ’MCS’

(1993)

Anthony=Young [2003],pp.19-20 [1993],p.66 p.205

��

31 (Anthony=Young(2003)

3.3.1 3.3.435

��

40 (1) (2)

(3) (4) 4 41

5 (planned

revenues and expenses) (strategic plan)

��

20 7 4 1 20 8 3 31

100,000,000 95,000,000 5,000,000

75,000,000 72,000,000 (3,000,000)

25,000,000 23,000,000 2,000,000

10,000,000 11,000,000 (1,000,000)

12,000,000 13,000,000 1,000,000

27,000,000 25,000,000 2,000,000

[1993],p.168

MCS MCS

4. (BSC)

��

(2) (3)58

BSC BSC

59 BSC

(2006) p.155

��

H13 H14 H15 H15

9,294 9,327 9,500 13.6% (10,592 )

(2004) pp.172-173

MCS BSC

BSC BSC62

BSC63 BSC

��

MCS BSC

3 (Anthony=Young (2003)

MCS MCS

BSC BSC

��

BSC MCS BSC

Anthony, R.N., and D.W.Young(2003),MANAGEMENT CONTROL IN NONPROFIT

ORGANIZA TIONS 7th EDITION, McGRAW-HILL.

Anthony, R.N., and V.Govindarajan(2003), MANAGEMENT CONTROL SYSTEMS 11Th EDITION,

IRWIN.

Kaplan, R., and D.Norton(2001), THE STRATEGY-FORCUSED ORGANIZATIONS, Harvard

Business School Publishing (2001)

Young, D.W.(2003), MANAGEMENT ACCOUNTING IN HEALTH CARE ORGANIZATIONS,

Jossey-Bass.

(2007) 3 .

��

(1993) .

(2007) .

(2003)

[Ver.1.0] . http://www.meti.go.jp/report/downloadfiles/g60828a02j.pdf#search='

%20 ' 2008 1

(2006)

http://www.mhlw.go.jp/bunya/shakaihosho/iryouseido01/pdf/ryouyou01a.pdf 2008 1

(2007)

.http://www.mhlw.go.jp//shingi/2007/07/dl/s0701-2a.pdf 2008 1

(2005) IT News Letter

2005 http://www.bunkyo.ac.jp/faculty/gs-info/ITNL/3_shimura200510.pdf 2008 1

(2004) .

(2000) .

(2003) 21 .

(2006) . 1 (2007). 2 (2006) p.127.3 (2003) p.16. 4 (2003) p.17 (2004) p.45 (2003) p.87. 6 (2003) p.87. 7

8 Anthony=Young(2003),p.48. 9 Anthony=Govindarajan(2003),p.696 .10

(2007) p.2.11 Anthony=Young,op.cit.,p.48.12 Ibid.,p.48.13 Ibid.,p.48.14 Ibid.,p.48.15 Ibid.,p.49.

(2000) .

��

16 Anthony=Govindarajan,op.cit.,p. 696. 17 ‘MCS’ (1993) p.173

18 Anthony=Young,op.cit.,p.2.19 Ibid.,p.2.20 Ibid.,p.3.21 (2004) p.36. 22 Ibid.,p.3.23 Ibid.,p.3.24 Ibid.,p.3.25 Ibid.,p.3.26 Ibid.,p.3.27 Ibid.,p.3.28 Ibid.,p.3.29 Ibid.,p.3.30 Ibid.,p.4.31 Ibid.,p.4.32 Ibid.,p.4.33 Ibid.,p.4.34 (1993) p.127.35 Anthony=Govindarajan,op.cit.,p.49.36 Ibid.,p.147. 37 (2000) p.34. 38 (2000) p.56. 39 p.56.40 Anthony=Young,op.cit.,p.18., and Anthony=Govindarajan,op.cit.,p.15.41 Anthony=Young,op.cit.,p.18.42 Ibid.,p.18.43 Ibid.,p.18.44 Ibid.,p.18.45 Ibid.,p.19.46 Ibid.,p.19.47 Ibid.,p.19.48 Ibid.,pp.19-20.49 Ibid.,pp.19-20.50 Ibid.,p.20.51 Ibid.,p.20.52 Ibid.,p.20.53 Ibid.,p.20.54 Ibid.,p.20.55 Ibid.,pp.20-21.56 Ibid.,p.21.57 (2005) p.4. 58 p.4.59 p.15.60 p.16.

��

61 (2005) p.5. 62 BSC

2001 p.35163 (2004) pp.163-16464 pp.172-173.

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Since medical services are supported by health care...

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