2010 Fiscal Year Final Research Report
Analysis of Development of Prefecture Governmental Hospitals' Balanced Scorecard(BSC) and Management by BSC
| Project/Area Number |
20730297
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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 | Niigata University |
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Principal Investigator |
YAMAGUCHI Naoya Niigata University, 人文社会・教育科学系, 准教授 (50303110)
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| Project Period (FY) |
2008 – 2010
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| Keywords | 広域自治体病院 / 病院経営 / 管理会計 / BSC(Balanced Scorecard) / 戦略 |
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| Research Abstract |
The research took up hospital BSCs (Balanced Scorecard) as strategic management systems supporting the management of prefecture governmental hospitals, performed literature researches, interviews in some prefecture governments for their hospitals' BSCs, and, comparison researches of medical systems and hospital BSCs among Japan, United Kingdom, Canada, and the U.S.. The research finally found some problems which prefecture governmental hospitals faces when they develop their hospitals' BSC and manage them by the BSC in order to maintain both their financial soundness and their universal medical services.
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