Analysis of Express Logistics Cost Control Under the Background of Big Data

Purpose This study aims to provide insights into management accounting changes (MACs) and potential roles of big data analytics (BDA) in accelerating the MACs in an Indonesian public hospital as a response towards the adoption of the diagnosis-related groups (DRG)-based payment system. Design/methodology/approach A mixed-method approach was used to collect and analyse data from a referral public hospital in Indonesia. First, a BDA simulation was carried out to reveal its usefulness in predicting and evaluating patient costs, and finally improving the cost recovery rate (CRR) of each DRG case. This part formulated and tested the mathematical models that predict patient cost, the CRR and determinants (length of stay/LOS, severity/SEV, patient age/AGE and gender/SEX). For this purpose, data of the top ten inpatient cases of 2018 were collected and analysed. Second, semi-structured interviews with senior staff and doctors were carried out to understand cost control strategies implemented in the hospital and the management and doctors’ perceptions regarding the application of tested mathematical models for cost control. Old institutional economics and new institutional sociology were used to gain insight about how and why management accounting practices changed in the hospital. Findings The findings show that the absence of detailed per-case/patient cost information has not only hindered further evolvement of MACs but also stimulate tensions between managerial and medical worlds in the studied Indonesian public hospital. The simulation of BDA in this study was not only discovering the determinants of case cost recovery but also enabling the prediction of CRR of patients immediately after admission. The application of BDA and casemix accounting in the hospital will potentially become catalysts of discussion and mutual learning between managerial and medical staff in controlling patient costs. Originality/value This paper provides a more comprehensive picture of the potential roles of BDA in cost control practices. The study assesses the feasibility of BDA application in the hospital and evaluates the potential roles and acceptance of BDA application by both management and doctors.

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Analysis of Logistics Cost Control of Commercial Chain Enterprises

Advanced Materials Research ◽

10.4028/www.scientific.net/amr.433-440.1980 ◽

2012 ◽

Vol 433-440 ◽

pp. 1980-1983 ◽

Cited By ~ 1

Author(s):

Lei Liu

Keyword(s):

Economic Development ◽

Cost Control ◽

Distribution Channel ◽

Logistics Cost ◽

Existing Problems ◽

Chain Operation ◽

Mode Of Operation ◽

New Distribution

Chain enterprises are one of te two big marks of "modern circulation revolution"; it plays a irreplaceable role in the economic development. Not only did the chain operation in flow initiate a new distribution channel, but also established a new mode of operation in logistics. This paper analyzes the existing problems in managing logistics cost of chain enterprises, and advocates concrete methods of the control on logistics cost.

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The Study of Early Warning System of Reverse Logistics' Cost Control

2010 International Conference on E-Product E-Service and E-Entertainment ◽

10.1109/iceee.2010.5660745 ◽

2010 ◽

Author(s):

Rui Kong ◽

Wenlin Pei ◽

Tao Li

Keyword(s):

Early Warning ◽

Reverse Logistics ◽

Early Warning System ◽

Cost Control ◽

Warning System ◽

Logistics Cost

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The Willing for Companies to Build the Logistics Cost Control System of Supply Chain and its Influence Factors

Advanced Materials Research ◽

10.4028/www.scientific.net/amr.228-229.162 ◽

2011 ◽

Vol 228-229 ◽

pp. 162-168 ◽

Cited By ~ 1

Author(s):

Yi Min Yang

Keyword(s):

Supply Chain ◽

Control System ◽

Cost Control ◽

Influence Factors ◽

Probit Model ◽

Senior Management ◽

Government Support ◽

Hunan Province ◽

Logistics Cost ◽

Management Techniques

In this paper, we use survey data from 165 enterprises in Hunan Province, in addition, we take in the Probit model to make empirical analysis about the willing for companies to build the logistics cost control system of supply chain and its influence factors from the following four aspects: the features of enterprise, the features of senior management, the external environment as well as the expected market. The results show that the willing for companies to build the logistics cost control system of supply chain is not strong. Among them, the willing is significantly correlated with the firm size, the type of senior management, the awareness of cost control system of logistics, government support policies and cost management techniques as well as its methods of development, while the willing has negative correlation with the nature of corporate, the risk expectations and the expected cost. In addition, the education of senior management and the behavioral factors of peer competitors have the same expected direction with our paper, but not significantly.

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