| Project/Area Number |
21530481
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Meiji University |
|---|
Principal Investigator |
|
|---|
| Project Period (FY) |
2009 – 2011
|
| Project Status |
Completed (Fiscal Year 2011)
|
| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2011: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
|
|---|
| Keywords | 会計学 / 非営利組織会計 / 独立行政法人 / 病院会計 / 非営利組織 / 自治体病院 / 純資産の部 / 自治体病陽 / 減価償却 / 国際会計基準 / 国庫補助金 |
|---|
| Research Abstract |
This research addresses the issue of hospital accounting into which a method of corporate accounting treatments is already in place. I exchanged ideas with businessmen and researchers, surveyed 239 hospitals by questionnaire(rate of collection 31%), wrote a report, and returned findings to replier) and read literature. Through the course of research, I can summarize the findings in two points : 1) the method helps to increase transparency of hospital accounting. 2) the method doesn't always help to improve the hospital management efficiency.
Future studies will focus on developing new way on how to connect management practice using cash based accounting with accounting practice using accrual based accounting.
|
