Research on Management Accounting and Hospital
| Project/Area Number |
21730372
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Kyoto Sangyo University (2011)
Nagasaki University (2009-2010) |
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Principal Investigator |
KONDO Takahito 京都産業大学, 経営学部, 准教授 (60336146)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2011: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2009: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 医療経営 / 自治体立病院 / マネジメント・コントロール / 管理会計 / 原価計算 |
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| Research Abstract |
This research explains the implementation process of management control(Simons, 1995) and the rule of management accounting using the case of a reform of municipally owned hospitals, which adopted a strategy of pursuing paradoxical objects(e. g., advanced medical functions vs. financial efficiency).
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Report
(4 results)
Research Products
(11 results)
