Research on the Strategic Use of Financial Information in Universities

2015 Fiscal Year Final Research Report

• Project/Area Number: 25285236
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Partial Multi-year Fund
• Section: 一般
• Research Field: Sociology of education
• Research Institution: Tohoku University of Community Service and Science
• Principal Investigator: Mizuta Kensuke 東北公益文科大学, 公益学部, 教授 (30443097)
• Co-Investigator(Kenkyū-buntansha): YAMAMOTO Kiyoshi 東京大学, 教育学研究科, 教授 (60240090) ; SHIMA Kazunori 東北大学, 教育学研究科, 准教授 (70342607) ; WATANABE Yoshiei 岩手県立大学, 高等教育推進センター, 特任准教授 (60508076) ; SHIRAKAWA Nobuyuki 公益財団法人未来工学研究所, 研究員 (20556071)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: 大学経営 / 総経済コスト / TRAC / 教育コスト / 研究コスト / 財務的持続可能性 / 管理会計 / 活動基準原価計算

Outline of Final Research Achievements

As the results of this study, we found the following implications for Japanese higher education sector. 1. It is important to implement a uniformed and compulsory costing system related to public financing. 2. It is useful to understand to what extent public funds are sufficient to real instructional costs for better policy making. 3. It is difficult to secure publicly financed instructional costs by accumulating real instructional costs especially during economic downturns. 4. It is useful to know how different the costs of various academic disciplines. 5. Cost Benchmarking practice is one of the best uses of cost data from the institutional viewpoint. 6. In order to secure the ample amount of research money, it is beneficial to understand each institution's indirect cost rate based on the real cost data. 7. Small and medium sized institutions should be allowed to waive the burdensome costing practices.

Free Research Field

高等教育財政