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Analysis of Development of Prefecture Governmental Hospitals' Balanced Scorecard(BSC) and Management by BSC

Research Project

Project/Area Number 20730297
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionNiigata University

Principal Investigator

YAMAGUCHI Naoya  Niigata University, 人文社会・教育科学系, 准教授 (50303110)

Project Period (FY) 2008 – 2010
Project Status Completed (Fiscal Year 2010)
Budget Amount *help
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2008: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords広域自治体病院 / 病院経営 / 管理会計 / BSC(Balanced Scorecard) / 戦略 / BSC (Balanced Scorecard) / 戦略マップ / 戦略マネジメント・システム / KPI (Key Performance Indicator) / 戦略マネージメント・システム / KPI(Key Performance Indicator)
Research Abstract

The research took up hospital BSCs (Balanced Scorecard) as strategic management systems supporting the management of prefecture governmental hospitals, performed literature researches, interviews in some prefecture governments for their hospitals' BSCs, and, comparison researches of medical systems and hospital BSCs among Japan, United Kingdom, Canada, and the U.S.. The research finally found some problems which prefecture governmental hospitals faces when they develop their hospitals' BSC and manage them by the BSC in order to maintain both their financial soundness and their universal medical services.

Report

(4 results)
  • 2010 Annual Research Report   Final Research Report ( PDF )
  • 2009 Annual Research Report
  • 2008 Annual Research Report
  • Research Products

    (4 results)

All 2010 2008

All Journal Article (2 results) (of which Peer Reviewed: 1 results) Presentation (2 results)

  • [Journal Article] 広域自治体病院におけるBSC(Balanced Scorecard)の導入-新潟県立病院のケース-2010

    • Author(s)
      山口直也
    • Journal Title

      会計検査研究 第42号

      Pages: 107-124

    • NAID

      40017282946

    • Related Report
      2010 Final Research Report
    • Peer Reviewed
  • [Journal Article] 広域自治体病院におけるBSC(Balanced Scorecard)の導入-新潟県立病院のケース-2010

    • Author(s)
      山口直也
    • Journal Title

      会計検査研究

      Volume: 第42号 Pages: 107-124

    • NAID

      40017282946

    • Related Report
      2010 Annual Research Report
  • [Presentation] 広域自治体病院におけるBSCの導入-新潟県立病院のケース-2008

    • Author(s)
      山口直也
    • Organizer
      日本管理会計学会2008 年度全国大会
    • Place of Presentation
      甲南大学岡本キャンパス
    • Year and Date
      2008-08-30
    • Related Report
      2010 Final Research Report
  • [Presentation] 広域自治体病院におけるBSCの導入-新潟県立病院のケース-2008

    • Author(s)
      山口直也(単独報告)
    • Organizer
      日本管理会計学会
    • Place of Presentation
      甲南大学岡本キャンパス
    • Year and Date
      2008-08-30
    • Related Report
      2008 Annual Research Report

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Published: 2008-04-01   Modified: 2016-04-21  

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