| Summary: | 碩士 === 中原大學 === 會計研究所 === 97 === The purpose of this research is to study the necessity of establishing operation fund in the Medical Supplies Office of Armed Forces through investigating governmental accounting systems in Taiwan and the United States, analyzing the cost recovery and measurement focus as well as the survey results of the operation fund and general fund. The background of this research is that the Medical Supplies Office of Armed Forces will soon operate the annual procurement of drugs for the Army.
The study is explored through two aspects, including the governmental accounting system, the cost recovery and the effectiveness of resources management. The system aspect is studied through the respective governmental accounting literature in Taiwan and the United States to examine the necessity for establishing operation fund. The effectiveness aspect is studied by comparing the three types of operation funds with the general fund to illustrate that the operation fund is superior to the general fund in cost recovery and the effectiveness of resource management. In addition, the analysis of survey also examines the capability of cost recovery in the operation funds of various types and management models.
The results of this research indicate that it is necessary to establish the operation fund in the Medical Supplies Office of Armed Forces from the point of view of either system aspect or operation aspect. Also, in the initial stage of its establishment, the operation fund can be managed through establishing procurement center for the upcoming annual drug procurement. After the gradual expansion in the scale of operation, it will be transformed into the type of operation fund of logistics center.
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