The Role of Budgeting in Not-for-profit Healthcare Organizations
| Project/Area Number |
21830049
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Shiga University |
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Principal Investigator |
KINUGASA Yoko Shiga University, 経済学部, 講師 (40539160)
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| Project Period (FY) |
2009 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥2,535,000 (Direct Cost: ¥1,950,000、Indirect Cost: ¥585,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,365,000 (Direct Cost: ¥1,050,000、Indirect Cost: ¥315,000)
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| Keywords | 非営利 / 医療機関 / 管理会計 / 予算管理システム / 医療の質 / 病院管理会計 / 同意形成 / 予算機能 |
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| Research Abstract |
This research explores the role of management control, focusing the central part of which, budgeting, in the context of healthcare organizations, where monetary control tend to dysfunction with many professionals in the organization. Drawing on the case study evidence, this research introduces the notion of the function of budgeting in hospital highlighting the ways in which communication and commitment are formed among professionals and non-professionals.
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Report
(3 results)
Research Products
(4 results)
