病院機能評価の認定に要する費用の会計処理

URI http://harp.lib.hiroshima-u.ac.jp/hirokoku-u/metadata/8714
File
Title
病院機能評価の認定に要する費用の会計処理
Title Alternative
The appropriate accounting treatment of costs for obtaining the certification of Quality Health
Author
氏名 高瀬 智章
ヨミ タカセ トモアキ
別名 Takase Tomoaki
Subject
病院会計
病院機能評価
費用収益対応の原則
Abstract

To disclose the adequate information of their medical practice to stakeholders, many hospitals have obtained the
certification of Quality Health Care. The effects of Quality Health Care persist several accounting periods. However,
costs for obtaining the certification of Quality Health Care are recorded only in the accounting period that costs are
occurred. Based on the above points, this paper analyzes the appropriate accounting treatment of costs for obtaining
the certification of Quality Health Care in this paper.

Journal Title
広島国際大学医療経営学論叢
Issue
4
Spage
69
Epage
79
Published Date
2011-03-31
Publisher
広島国際大学医療福祉学部医療経営学科
ISSN
1882-9694
Language
jpn
NIIType
Departmental Bulletin Paper
Text Version
出版社版
Old URI
Set
hirokoku-u