@article{oai:nfu.repo.nii.ac.jp:00000929,
 author = {足立, 浩 and Adachi, Hiroshi},
 journal = {日本福祉大学経済論集},
 month = {Feb},
 note = {Recently, managers in healthcare organizations are driven by necessity for more productive and efficient management. As a result, troubles about wages and working conditions between the management and the labor happen in some healthcare organizations, particularly in so-called 'not-for-profit and cooperative' healthcare organizations. In this paper, the author tries to propose the practical use of management accounting for more efficient management and settlement of the troubles.},
 pages = {1--35},
 title = {「非営利・協同」の医業経営における管理会計活用の必要性},
 volume = {30},
 year = {2005},
 yomi = {アダチ, ヒロシ}
}