會計情報시스템과 企業豫算모델 = A study on Accounting Information System and Budget Model

다국어 초록 (Multilingual Abstract)

In modern business organization, computer is very important role for development accounting information system.
Accounting information system is useful for all of management in modern enterprise planning and control activity.
The purpose of this paper is to systematically illustate budgeting process, problem understanding on the process of budgeting and presentation of solving method, model establishment for rational budgeting.
Theorytical background of this paper is accounting information system, modern accounting information system, traditional budget model, problem and solving method.
The model of budgeting system on the basis of accounting information system theorytical background is Anthony's model, Habo's model, Mattessich's model.
Now to conclude, we have need for total budgeting system in order to be greatest of accounting information utilization.
Therefore, the new budget model must be development continuously.

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. 會計情報시스템의 理論的 背景
• 1. 會計情報시스템의 本質
• 2. 傳統的 會計情報시스템
• 3. 現代的 會計情報시스템
• Ⅲ. 傳統的 企業豫算論의 背景
• 1. 傳統的 企業豫算모델
• 2. 傳統的 企業豫算모델의 問題點 및 改善方案
• Ⅲ. 豫算시스템의 모델
• 1. Anthony의 計劃·統制시스템 모델
• 2. 何保榮司의 空間模型
• 3. Mattessich의 豫算編成 시물레이션 모델
• Ⅳ. 結論