統合原價情報시스템 開發에 관한 硏究 : 理論回路에 의한 基本모델設計를 中心으로 Centering on Designing the Basic Models Logical Circuit Systems = Proposal for the Development of an Integrated Cost Accounting Information System

다국어 초록 (Multilingual Abstract)

While the traditional recognition method of cost accounting based on the principle of doubleentry
book-keeping has many merits, when one tries to use it as a cost accounting information system it
has some defects as follows:
1. As it contains the only one aspect which means monetary information and excludes the other
which does physical, one can recognize the only one side of two, and this causes one to overlook its
total aspects.
2. As both input and output information neighbors too closely, one can not identify the process of
the flow of information easily and in detail from inputs to outputs.
3. Traditionally, as one uses the method of first calculating the cost of work in process, ending
inventory, then estimating those of units completed for the period; if the former process contains any
errors in calculation, then the errors can be easily transferred to the next.
This makes one have a possibility to make decisions incorrectly on the cost.
As is stated in the above the traditional method comes to lead one not only to recognize the cost
information as a part instead of anintegrated information system, but also to understand cost
information only in a state of discontinuity.
For these reasons, the writer has made efforts to propose a new recognition method of cost
accounting by designing logical circuit systems.
The new systems make one be able to apply the basic models to all cost accounting information
system by designing transformed or enlarged models according to the types of the flow of cost
information from inputs to outputs respectively, and the scope of its application can also be enlarged
to the other areas which have equal input and output information system.

목차 (Table of Contents)

• Ⅰ. 緖 論
• Ⅱ. 論理回路의 基本모델設計
• 1. 論理回路設計의 理論的背景
• 2. 理論的 背景에 따른 諸假說設定
• 3. 假說에 立脚한 論理回路모델設計
• Ⅲ. 假說의 檢證
• 1. 假說檢證의 範圍 및 方法
• 2. 諸原價情報認識方法의 同質化過程을 通한 比較檢證
• 4. 理論回路에 의한 基本모델設計의 論理性 및 有用性 檢證
• Ⅳ. 結 論