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\u25a0\u25a0\u3000\u7b2c2\u5831\u544a\u306f\u3001\u8db3\u7acb\u4fca\u8f14\u6c0f\"2016kyuusyu1-2.jpg\"<\/a>\uff08\u4e0b\u95a2\u5e02\u7acb\u5927\u5b66\uff09\u3088\u308a\u3001\u300c\u30af\u30ea\u30cb\u30ab\u30eb\u30d1\u30b9\u3092\u4ecb\u3057\u305f\u75c5\u9662TDABC\u306e\u6709\u7528\u6027\u306b\u3064\u3044\u3066\u300d\u3068\u984c\u3059\u308b\u7814\u7a76\u5831\u544a\u304c\u306a\u3055\u308c\u305f\u3002\u672c\u5831\u544a\u306f\u3001\u30ad\u30e3\u30d7\u30e9\u30f3\uff1d\u30dd\u30fc\u30bf\u30fc\uff08Kaplan, R. S. & Porter, M. E. (2011)\uff09\u304c\u3001”How to solve the cost crisis in health care”\u3092HBR\u3067\u767a\u8868\u3057\u3066\u4ee5\u6765\u3001\u591a\u304f\u306e\u75c5\u9662\u3067TDABC\u304c\u8a66\u9a13\u7684\u306b\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3084\u3001\u75c5\u9662\u3067\u6a19\u6e96\u8a3a\u7642\u8a08\u753b\u3092\u610f\u5473\u3059\u308b\u300c\u30af\u30ea\u30cb\u30ab\u30eb\u30d1\u30b9\u300d\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u75c5\u9662TDABC\u5c0e\u5165\u306e\u9069\u5207\u6027\u78ba\u4fdd\u3084\u8ca0\u62c5\u8efd\u6e1b\u3067\u304d\u308b\u3068\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u7740\u76ee\u3057\u3066\u3001\u75c5\u9662TDABC\u3068\u30af\u30ea\u30cb\u30ab\u30eb\u30d1\u30b9\u306e\u95a2\u9023\u6027\u3092\u6587\u732e\u30ec\u30d3\u30e5\u30fc\u3092\u901a\u3058\u3066\u6574\u7406\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002
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