상세검색
최근 검색어 전체 삭제
다국어입력
즐겨찾기0
162273.jpg
KCI등재 학술저널

The Effect of Departmental Accounting Practices on Organizational Performance: Empirical Evidence from the Hospital Sector in India

  • 12

Using data from a departmental profit and loss management questionnaire survey conducted for a group of hospitals consisting of various establishment entities, this study evaluates the effectiveness of departmental profit and loss management practices, such as break-even analysis, based on objective performance data. The study also examines whether the implementation of departmental profit and loss accounting is still effective in improving profitability in the financial year 2021 and whether the effectiveness of the implementation of departmental profit and loss accounting is robust. This study reconfirmed that the implementation of departmental profit-and-loss accounting has a positive effect on objective financial performance in hospitals and that the effect of improving profitability can be enhanced by implementing it monthly with high frequency and regularity and by using the accounting results more actively. It was also found that the department’s implementation of break-even analysis had a positive impact on financial performance, which was enhanced by more active use of the data. Given the current economic climate, a hospital organization’s active participation in income statement management, not only for the hospital as a whole but also for each department, would be an effective management activity.

1. Purpose of the Study

2. Prior Research

3. Research Methodology

4. Results

5. Discussion and Recommendations

6. Conclusion

References

로딩중