公共サービスにおける目標原価管理に関するフィールドリサーチ

Research Project

Project/Area Number	22730369
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	Musashi University
Principal Investigator	METOKI Takehiro 武蔵大学, 経済学部, 専任講師 (90548851)
Project Period (FY)	2010 – 2011
Project Status	Completed (Fiscal Year 2011)
Budget Amount *help	¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000) Fiscal Year 2011: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000) Fiscal Year 2010: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Keywords	コストマネジメント / 公共サービス / マネジメント・コントロール / 行政経営 / コスト情報 / 目標原価
Research Abstract	The purpose of this research program was to clarify the meaning and possibility of the target cost management in public services. First, I reviewed previous studies and conducted interviews for local governments in japan. In addition, I conducted a survey research about on the use of cost information in local government. The Findings of this research program was presented at a conference and published an academic journal.