| Budget Amount *help |
¥13,910,000 (Direct Cost: ¥10,700,000、Indirect Cost: ¥3,210,000)
Fiscal Year 2012: ¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2011: ¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2010: ¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2009: ¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
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| Research Abstract |
In this study, we investigated examples, such as Usuki-shi, Oita and Narashino-shi, Chiba, that utilized financing information obtained from settlement of accounts by local government management on-site and examined a utilization method of the public accounts information that even the general local government could adopt. As a result, two points became clear. First, it is necessary to keep cyclopedically public accommodation including the things under the control of the affiliated organizations as financial information. Second, the evaluation to promote efficiency of local governments' management must be carried out based on cost information measured by a operating unit. It is demanded that we introduce techniques of business accounting into the financial accounting of the local governments to grasp stock information and segmented cost information.
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