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
| Project/Area Number |
22730369
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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 | Musashi University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| 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)
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| 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 |
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| 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.
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Report
(3 results)
Research Products
(3 results)
