現代 管理會計의 새로운 패러다임 變化에 대한 考察 = A Perspective on Changes in New Paradigms in Contemporary Managerial Accounting

다국어 초록 (Multilingual Abstract)

During the 1980s, the field of management accounting was reborn. Increased global competition demanded that companies make major changes in the technology and organization of their production processes and improve the effectiveness of decisions concerning pricing, product design, and product and customer mix. These demands required accurate information about production processes and about the resources consumed to produce products and to sell them to customers. Companies' cost systems, however, were unable to supply accurate, relevant information for these purposes.
This article represents sytematically contents from traditional management accounting that focuses on the calculation of manufacturing cost to new magerial accouting paradigms that focuses on cost driver.
The new approaches focus on improving the information provided to managers and employees about their organization, and placing increased attention on the design of information and control systems.

목차 (Table of Contents)

• I. 序論
• II. 近代管理會計의 出現
• 1. 傳統管理會計와 近代管理會計
• 2. 適合性回復을 위한 努力
• III. 近代管理會計의 特徵과 問題點
• IV. 管理會計의 새로운 패러다임
• 1. 管理會計시스템의 새로운 動向
• 2. 管理會計의 硏究方法論
• 3. 競爭力 向上 시스템
• V. 結論
• 參考文獻