Reconsideration of Finance and Accounting System for Asset management of Waterworks

Research Project

Project/Area Number	22530499
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Single-year Grants
Section	一般
Research Field	Accounting
Research Institution	Shizuoka Sangyo University
Principal Investigator	SATOU Kazumi 静岡産業大学, 経営学部, 教授 (60350922)
Project Period (FY)	2010 – 2012
Project Status	Completed (Fiscal Year 2012)
Budget Amount *help	¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000) Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000) Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000) Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Keywords	公益事業会計 / 水道事業 / 総括原価 / 資産維持費 / 水道料金 / 施設更新 / 地方公営企業会計
Research Abstract	This study provides some concepts of assets maintenance cost in fully distributed cost method on which water rates based to realize a sustainable water supply business. In exchange for the traditional view that assets maintenance cost is capital cost , it is suggested that assets maintenance cost is considered as the target profit and ratio of assets maintenance is considered as the rate of return. It is based on the view that management of waterworks starts from substantial net worth, not from liability.