Design and Implementation of Management Accounting System in Non-profit Organization

(1)当今的环境要求非营利组织提高效率。然而，非营利组织往往缺乏战略、营销、PDCA循环等管理思维。人们认为平衡计分卡系统适合于非营利组织的战略管理，因为这是一个包含这种感谢的系统。(2)由于组织成员对系统实施的抵制，即使该系统在逻辑上是优秀的，也往往不能被引入。因此，为了找到平衡计分卡实施中的交叉因素，进行了实施研究。在三家医院作为研究地点的地方进行了行动研究。发现了六个成功因素：高层管理者明确的战略，高层管理者推动者的支持，自下而上的方法设置平衡计分卡，设置平衡计分卡所花费的时间，以及确定实施每个战略目标的责任。假设这些因素一般适用于非营利组织。(3)研究发现，要想在非营利组织中更有效地实施平衡计分卡，应将平衡计分卡中的顾客视角替换为轴向视角。这就导致了制度的创新。

(1) Today's environment requests higher efficiency from nonprofit organization. However, nonprofit organization tends to lack a managerial thinking like strategy, marketing, PDCA cycle and so on. It is thought that the balanced scorecard system is appropriate to the strategy management of the nonprofit organization because this is a system including such thanking.(2) As the result of resistance of the organization member to the implementation of a system, the system cannot often be introduced even if it is logically excellent Therefore, to find the surross factors in implementing balanced scorecard, the implementation study was conducted. Action researeh was applied where three hospitals were research sites. Six success factors are found: clear strategy of top management, support of top management promoters, setting balanced scorecard by bottom-up approach, time spent for setting balanced scorecard, and fixing responsibility for implementing each strategic objective. It is supposed that these factors are generally applicable to non-profit organization.(3) It is found that the customer perspective in balanced scorecard should be replaced by axial perspective to implement the system of balanced scorecard more effectively in nonprofit organization. This leads to the innovation of the system.