Management Control Systems for Lean Management in Medical Services : A case study at Lund and Kameda
The financial position of the medical insurance system of Japanese government has been worsened recently, and thus the Ministry of Health, Labor and Welfare has prompted the medical reforms to reconstruct the financial balance of the medical insurance system. As one of these efforts, a fixed payment system for medical services based on “DPC” (Diagnosis Procedure Combination) was introduced to a nu
