国鉄改革と原価情報(会計)

概要

論文の詳細を見る
The recent Management Improvement Plan of the Japanese National Railways (JNR) has been carried out steadily since Fiscal Year 1981. In Fiscal Year 1985, major results of the JNR have completely achieved the final goals of the Management Improvement Plan. In particular, each and every true ordinary income in the trunk lines, rail passenger service and Honshu Region has been improved remarkably, and recorded extremely good performance in Fiscal Year 1985. Nevertheless, the National Government did not properly evaluate the results of the management improvement and the JNR Reform Law was enacted in December 1986. In accordance with this law, the rail passenger service division of the JNR was reorganized into six regional railroad companies while the rail freight service division into an independent nationwide railroad company in April 1987. According to the Five-Year Operating Forecasts of the new railroad companies prepared by the National Government, all these companies can be expected to earn a profit annually beginning with Fiscal Year 1987. These forecasts, however, presuppose that the National Government takes special measures for the stabilization and progress of national life and national economy from the national point of view. I think that the realization and continuance of effects expected by the special measures will be extremely difficult to attain.
日本大学の論文
1987-09-01