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)
BC BC
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.
1.
1990
2000 30.1 8.1%
2004 32.1 8.9%
2025
65 12.0% 13.2% 1
2006 13
������������� ��� �������
����
3
4
5
6
(
MCS) (Balanced Scorecard: BSC)
2 2
MCS 3
BSC 5
2.7
8
9
5410
(Anthony=Young (2003)
1
�����������������
����
Anthony, R.N., and D.W.Young(2003), p.50.
11
12
13
14
15 (“rainy days”)
(a modest profit, on average)16
MCS
3. (MCS)
������������� ��� �������
����
Anthony=
Govindarajan(2003) Anthony=Young(2003) MCS
(1993) MCS
MCS
(Anthony=Young(2003) ’MCS’ (1993)
2 17
MCS 18
MCS19 MCS
MCS20
21
MCS
22
23
3 24
25 2
(Anthony=Young(2003)
1
(Anthony=Young(2003) MCS
3. (MCS)
�����������������
����
1
Anthony=Young (2003),p.12
2 (Anthony=Young(2003)) ’MCS’
(1993)
MCS
Anthony=Young [2003],pp.19-20 [1993],p.66 p.205
MCS
������������� ��� �������
����
3.1
1 26
27
28
29
3.2
30
31 (Anthony=Young(2003)
32
3.3
33
34
3.3.1 3.3.435
36
37)
�����������������
����
38
39
40 (1) (2)
(3) (4) 4 41
3.3.1
42
43
44
5 (planned
revenues and expenses) (strategic plan)
45
46
3.3.2
47)
48)
������������� ��� �������
����
49
3.3.3
50
51
52
53
3.3.4
54
3 355
56
�����������������
����
3
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
3.3.5
MCS MCS
MCS
3
4. (BSC)
MCS
������������� ��� �������
����
57
(1)
(2) (3)58
BSC BSC
59 BSC
MCS
BSC
BSC60
BSC61
4
4 BSC
(2006) p.155
�����������������
����
5 BSC
H13 H14 H15 H15
9,294 9,327 9,500 13.6% (10,592 )
(2004) pp.172-173
MCS BSC
BSC
BSC BSC62
BSC
BSC
BSC
BSC
BSC63 BSC
5 64
BSC
BSC
MCS
������������� ��� �������
����
MCS BSC
2
3 (Anthony=Young (2003)
MCS MCS
MCS
4
BSC BSC
BSC
5.
�����������������
����
BSC
4
BSC
BSC
BSC
BSC
BSC
BSC
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 .
MCS
������������� ��� �������
����
(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.
�����������������
����