著者

飯塚 隼光 古井 健太郎

出版者

日本原価計算研究学会

雑誌

原価計算研究 (ISSN:13496530)

巻号頁・発行日

vol.46, no.2, pp.40-52, 2022 (Released:2022-09-03)

参考文献数

13

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本研究の目的は管理会計不在の研究を入り口として,管理会計がないと思われるような中小製造企業の事例をもとにシンプルな管理会計のあり方について考察することにある。事例企業における管理会計実践を分析し,なぜ管理会計がシンプル足りうるのかを提示するとともに,今後の研究の方向性を提示する。

著者

阪口 博政 古井 健太郎 荒井 耕

出版者

一般社団法人 日本医療経営学会

雑誌

日本医療経営学会誌 (ISSN:18837905)

巻号頁・発行日

vol.17, no.1, pp.37-49, 2023 (Released:2023-10-04)

参考文献数

35

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The purpose of this study was to clarify the materials management in healthcare institutions. In particular, we focused on the SPD service which is called in case of outsourcing. For this purpose, a systematic review was conducted in November 2021 using the two literature databases, and finally 219 sources were analyzed.First of all, SPD services in medical supplies became popular in the late 2000s, and SPD services in pharmaceuticals have increased rapidly from the early 2010s. Next, SPD services in outsourcing were generalized in the early 2000s. Typically, SPD in medical supplies consist of three aspects; first is purchasing, conveyance and inventory control, second is the handling of medical materials, general consumables and sterile product, and third is the locations in consultation room, ward and operating room. In addition, SPD in pharmaceuticals is conducted through purchasing, receipt inspection, inventory control, picking in patient unit and conveyance.

著者

阪口 博政 古井 健太郎 荒井 耕

出版者

一般社団法人 日本医療経営学会

雑誌

日本医療経営学会誌 (ISSN:18837905)

巻号頁・発行日

vol.16, no.1, pp.23-32, 2022 (Released:2022-10-07)

参考文献数

37

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The purpose of this study was to clarify the departmental general trends of the Management and Planning Office in healthcare institutions. In particular, we focused on; the department morphological overview, the business content, and the human resources involved, while compared to general companies. For this purpose, a systematic review was conducted in September 2020 using the literature databases, and finally 97 literatures were targeted.First of all, Management and Planning Office were in the stages of being set up in healthcare institutions. Next, it was set up by about 4-6 people under the top management, or in the administrative organization depending on the establishment. In addition, it became clear that the work is mainly concentrated on special projects and institutional strategy. Last, those members are required to have medical knowledge and communication skills.