| Project/Area Number |
26380604
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Aoyama Gakuin University |
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Principal Investigator |
YAMAGUCHI Naoya 青山学院大学, 会計プロフェッション研究科, 准教授 (50303110)
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
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| Keywords | PFI/PPP / 意思決定 / コンセッション / 管理会計 / 廃棄物原価計算 |
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| Outline of Final Research Achievements |
In this research, I analyzed about the decision-making of project scheme and selection of private business operator and the role of management accounting for the decision-making and the business execution in infrastructure building and operation typed Public Private Partnership (PPP) Projects.
In waste disposal and treatment projects, I analyzed about the structure of waste cost accounting. In local governmental hospital projects, I analyzed about the problem of decision-making and the desirable decision-making in the case of utilizing PFI/PPP projects. In sewage treatment projects, I analyzed about the decision-making in the case of utilizing PFI/PPP projects which focus on the reconstruction and renewal of the existing institution, and the decision-making of project scheme and selection of private business operator and the role of management accounting for the decision-making and the business execution.
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