@article{oai:kansai-u.repo.nii.ac.jp:00008771,
 author = {馬場, 英朗},
 issue = {2},
 journal = {ノンプロフィット・レビュー},
 month = {Dec},
 note = {This paper concerns NPO and government partnerships, focusing on the increasing number of contracts between them that are occurring in Japan. It is said that some NPOs are becoming cheap subcontractors for the government, on the basis of the extremely low contract fees provided by the government. In England, where NPO and government partnerships are promoted, the notion of full cost recovery is applied to NPOs, with recommendations regarding recovering both direct and overhead costs. The aim of this paper is to examine the scope of full cost to be recovered by NPOs and to estimate the full cost amount for three contracts executed in Aichi Prefecture, based on the model case from England and the proposal as prepared by a “Working-level Committee of NPO and Government Partnership in Aichi”. The paper concludes that the contract fees from the government cover only 50–70% of the full cost, as wage rates are not considered appropriate for the service, some project costs are not covered and overhead costs which are necessary to maintain the organization are not included by the government estimates. However, NPOs should also prove a rational basis regarding wage level and over-head costs needed to maintain their activities.NPOと行政の協働が叫ばれる状況下，NPOへの委託事業が増加しているが，十分な対価が確保されず，NPOが安価な下請先とされる懸念もある．この点，NPOと行政の協働が進むイギリスでは，フルコスト・リカバリーの考え方を示し，直接費だけでなく，間接費も含めた全てのコストをNPOが回収するように提言している．本稿では，イギリス及び「NPOと行政の協働に関する実務者会議」（愛知県）の議論を参考に，NPOが回収すべきフルコストの範囲を検討し，愛知県下3例の協働事業についてフルコストの試算を行った．その結果，行政による積算はフルコストの5割から7割しかカバーしておらず，事業内容に見合った人件費単価が設定されていない，事業に必要な経費が漏れなく計上されていない，団体を維持するために不可欠な間接費が見込まれていない，という問題点が明らかになった．ただし，NPO側にも，本当に必要な人件費や間接費の水準を示すことができていないという問題がある．},
 pages = {83--95},
 title = {行政からNPOへの委託事業における積算基準 : フルコスト・リカバリーの観点から},
 volume = {7},
 year = {2007}
}