效率的 原價營理 方案 = A Study on efficient Cost Control

다국어 초록 (Multilingual Abstract)

In order to promote cost control strongly, all personel must be aware of cost sense fully. For the purpose of this, the organization need someone's leadership. Through management, for example, has strong leadership. There will be a failure unless all personel has to reconite the meaning and results in poor emplementction only with manager's endeavor of special section.
In this sense, all personel must reconite cost sense. Also, in order to make clear about cost responsibility, it is desireable that employer gives discretionary power to each manager and peranits him to do his best original idea and duty in the sphere of the discretionary power. In this case, it should be better to use as a means of deciding and delivering the sphere of ceach responsibility using cost numerical value.
Lost control study needs such compound researches us the effectiveness of motivation, the establishonent of cost standard, the decision of economic product quantity, the establishnent of burget for capital loan and research and the formation of Zero-based burgeting, and needs such researches as factory location and material purchase, stock problems, industrial engineering problems, organization behavier problems.
In Korean case without resources, there can be no alternative in terms of the purchase of lawmaterials. But, we first must implement the cost reductiong using cost standard and burget system through industrial engineering researeh and account system R & D., second must emplement cost reduction policy steadly through the better conversion of all personel thought, our cost control results in great effectiveness, I'm sure of.

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. 原價管理의 槪念
• 1. 原價管理의 意義
• 2. 原價管理의 特徵
• Ⅲ. 原價管理의 技法
• 1. 原價管理의 方法
• 2. 原價管理의 節次
• Ⅳ. 原價管理시스템의 導入
• 1. 原價管理의 擔當組織과 役割
• 2. 原價意識의 換起方案
• Ⅴ. 結論