抄録
This paper presents new methods of financial analysis for the local public hospitals in Japan. That is a technique questing for problems in the business structure of the local public hospitals from the movement of funds. The contents are to show the financial structure in a new graph by cash-flow analysis, and to define the characteristics of management. Firstly, methods of introducing new cash-flow accounting statements from the financial statements were proposed. Secondly, analysis methods with a new graph showing the fund structure clearly were projected. Lastly, funding issues of the local public hospitals in Japan were considered. Spreadsheet software was applied for preparing the accounting statements and graphs. Dara were obtained from the 10 years' worth of disclosed financial statements of the public hospitals. The whole technique became the methods for being the tool to support financial analysis.
