Korea Journal of Hospital Management (한국병원경영학회지)
- Volume 12 Issue 3
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- Pages.20-46
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- 2007
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- 1226-6299(pISSN)
A Comparative Study of Recent Development of Hospital Cost Accounting in UK, US, and Japan
병원원가계산 실태의 국제적 동향과 시사점: 미국.영국.일본 사례를 중심으로
- Yook, Keun-Hyo (Dept. of Accounting, Pusan University of Foreign Studies)
- 육근효 (부산외국어 대학교 회계세무학부)
- Published : 2007.09.30
Abstract
Given the pressures to promote the efficient utilization of medical resources, hospitals have developed cost accounting systems in several countries. This study discusses the recent development and problems of hospital cost accounting practices in three countries: UK, US, and Japan. first, we discuss a cost accounting structure and detailed pictures of costing practices. Second, problems of current systems arc reviewed and then possible remedies are discussed. Third, we provide implications for implementing the systems(especially ABC). finally, we assert that infrastructure(hospital information systems, database, etc.) must be established and the target level of costing has to be considered before organization-wide application.
Keywords
- Cost Accounting;
- Activity Based Casting;
- Hospital Accounting;
- Cost Management;
- Healthcare System;
- Reference Cost