臨床検査原価の実態とドイツ式原価管理の適用

概要

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This paper treats of the research on the actual conditions of the cost of clinical tests and the utilization of German method of controling cost. The research on the actual conditions was carried out on eighty-two labo-samplings out of the laboratories in the whole country. On the supposition that there should be a test labo to be considered standard, an imaginary model labo was given, based on this research. The actual cost at model labo was calculated. The differences between the actual cost at the model labo and the National Health Insurance System what we call "Insurance Unit" cost set up by the Ministry of Health and Welfare were graphed. This graph tells us that the insurance remedy unit is far different from the actual cost. As to the German method of costcontrol, the explanation was chiefly given referring to the utilization of "Deckungsbeitragsrechnung".
埼玉女子短期大学の論文
1995-03-01