우리 나라 企業의 管理會計 實務에 관한 硏究 : 상장제조기업을 중심으로 = Management Accounting Practices in the Korean Manufacturing Companies : A Survey Research

다국어 초록 (Multilingual Abstract)

A key requirement of a management accounting system in business is that it must provide information that helps management decision making. The 1980s and 1990s have witnessed a revolution in manufacturing practices and rapid changes in the business environment. It is said that these changes have exposed various problems in traditional cost and management accounting systems.
In the United States and Japan, lost relevance of traditional management accounting information has been studied and discussed in various ways, and recently rich results of analytical and empirical researches have been provided. On the basis of these research results, innovative cost and management accounting techniques have been proposed and implemented in management practices to regain the relevance of management accounting information. On the contrary, in Korea, issues in management accounting theories and practices has been studied on a limited basis.
The purpose of this study is to examine the practical application of major traditional and modern management accounting issues in Korean manufacturing companies. The results of this study should be useful in helping to improve management accounting practices in changing environment and, as a consequence, the ability of Korean manufacturing firms to compete in world markets. Moreover, they will provide a desirable foundation for the future research in management accounting.
To conduct the survey, the questionnaire was designed to find out about demographic information about each respondent and about the respondent's company, the level of the company's factory automation and production environment, traditional management accounting practices companies now use, and the application of the modern management accounting approaches, such as ABC, target costing, quality costing and balanced scorecard.
The questionnaire were distributed to 643 management accountants in Korean listed manufacturing companies and 143 usable responses were received.
Many of the respondents in this survey are aware of the management accounting problems, and want to make appropriate changes in their management accounting systems. Non the less, this survey shows that changes in management accounting practices occur slowly in comparison with the rapid changes in manufacturing environment, and Korean manufacturing companies continue to rely on traditional management accounting practices. It also shows that the innovative management accounting techniques except the target costing are introduced to few companies, and usefulness of those techniques is relatively low.

목차 (Table of Contents)

• 목차 = ⅰ
• 제1장 서론 = 1
• 제1절 연구의 배경 = 1
• 제2절 연구의 목적 = 3
• 제3절 연구의 방법 및 구성 = 4
• 제2장 주요 관리회계 기법의 이론적 전개와 배경 = 5
• 제1절 관리회계의 개념과 발전 = 5
• 1. 관리회계의 개념 체계 = 5
• 2. 관리회계의 생성 = 11
• 3. 관리회계의 역사적 발전 = 13
• 제2절 전통적 관리회계의 주요 기법 = 20
• 1. 원가·조업도·이익분석 = 20
• 2. 표준원가 계산 = 20
• 3. 영업예산 = 22
• 4. 자본예산 = 23
• 5. 공헌이익 보고 = 23
• 6. 책임회계 = 24
• 제3절 관리회계 환경의 변화와 목적 적합성 = 26
• 1. 관리 회계 환경의 변화 = 26
• 2. 목적 적합성 상실 = 27
• 제4절 새로운 관리회계의 주요 기법 = 28
• 1. 활동기준 원가계산 = 28
• 2. 원가기획 = 30
• 3. 품질원가계산 = 31
• 4. 균형잡힌 성과측정기록표 = 33
• 제3장 관리회계 실무에 관한 선행 연구 = 35
• 제1절 외국의 관리회계 실무에 관한 선행 연구 = 35
• 1. 미국 관리회계사협회 연구 = 35
• 2. 일본 香川大 연구 = 36
• 3. 일본 회계학회 연구 = 36
• 제2절 우리 나라의 관리회계 실무에 관한 선행 연구 = 37
• 1. 김철영 연구 = 37
• 2. 대한 상공회의소 연구 = 38
• 3. 김순기·이건영 연구 = 39
• 4. 이경태·정문종 연구 = 41
• 제4장 관리회계 실무에 관한 분석 = 42
• 제1절 조사방법과 표본기업 = 42
• 1. 조사방법 = 42
• 2. 표본기업 = 42
• 제2절 관리회계 실무에 관한 분석 = 45
• 1. 자동화 수준 및 생산 환경 = 45
• 2. 원가계산 및 원가관리 = 46
• 3. 표준원가계산 = 54
• 4. 분권화·성과평가·예산제도·책임회계 = 57
• 5. 원가·조업도·이익 분석과 공헌이익 보고 = 65
• 6. 자본예산 기법 = 68
• 7. 활동기준 원가계산 = 70
• 8. 원가기획 = 72
• 9. 품질원가 = 74
• 10. 균형잡힌 성과측정기록표 = 77
• 제3절 분석결과의 요약 = 79
• 제5장 결론 = 85
• 제1절 연구결과의 요약 = 85
• 제2절 연구의 한계와 미래 연구과제 = 88
• 참고문헌 = 90
• Abstract = 93
• 설문지 = 95