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대학회계시스템과 삼식회계

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Alternative Title
University Accounting System and Triple-Entrt Bookkeeping
Abstract
대학은 최선의 교육서비스를 제공하기 위하여 많은 자원을 사용하고 있고 이의 효율적이고 효과적인 관리를 위하여 교육원가분석이 필요하다. 교육원가를 분석하는 모형을 살펴보면 교육원가의 요소가 대학회계에서 제공되는 지출에 관한 정보뿐 아니라 감가상각비와 같은 비용의 정보도 제공을 해 주어야 한다. 또한 교육활동에서 발생하는 원가를 직접교육기관과 교육지원기관에 집적시키는 과정에서 직접교육기관의 원가 추적을 용이하게 하기 위한 정보가 필요하다. 이러한 정보들이 제공될 수 있도록 현행 대학회계시스템이 보완되어야 한다. 그러한 보완을 위하여 삼식부기 개념의 도입이 바람직 할 것이다.

삼식부기는 이지리교수가 제창한 기존 복식부기의 확장버전으로서 차변과 대변이외에 삼변(trebit)을 사용하여 모멘텀을 설명하는 힘계정을 기존의 회계시스템에 접목시키는 것이다. 본 연구에서는 이 삼변을 대학회계시스템에 도입하여 교육원가 분석에 추가?? 요구되는 감가상각비와 직접교육기관에 원가추적을 용이하게 해 주는 정보를 제공해 줄 수 있는 가능성를 제시하였다. 삼변을 통하여 기존 대학회계시스템에서 제공해 주지 못하는 정보를 제공해 줄 수 있다면 교육비분석이 훨씬 용이해 질 것이고 대학이라는 비영리 기관의 관리회계시스템에 기초 자료를 제공해 줄 것이다. 대학 행정기관이 내부 의사결정을 위한 정보를 수월하게 제공해 줄 수 있게 되면 더욱 합리적이고 체계적인 의사결정을 내릴 수 있게 될 것이다.
Universities use a lot of economic resources to provide the best education services. For an efficient and effective management of the economic resources, the university needs an analysis of education costs. The review of education analysis models reveals that the university accounting system should provide depreciation expense information as well as expenditure information. It should also provide the information that facilitates the trace of education costs by education-service-providing units. The university accounting system should be adjusted to provide such information. The application of triple-entry bookkeeping concept will be desirable for the adjustment to the accounting system.

The triple entry bookkeeping system, proposed by Professor Ijiri, is an expanded version of the double-entry bookkeeping system, in which force accounts explaining momentum are incorporated into the existing accounting system using trebit in addition to debit and credit. This study shows the potential of providing information about the tracing the education costs and depreciation by applying the triple-entry bookkeeping concept. It would be easy to analyze the education costs and basic data for the management accounting system would be provided if the accounting system could provide the information that is not available now. It would result in more reasonable and systematic decision-making that the university administration body easily provides information useful for internal decision-making.
Universities use a lot of economic resources to provide the best education services. For an efficient and effective management of the economic resources, the university needs an analysis of education costs. The review of education analysis models reveals that the university accounting system should provide depreciation expense information as well as expenditure information. It should also provide the information that facilitates the trace of education costs by education-service-providing units. The university accounting system should be adjusted to provide such information. The application of triple-entry bookkeeping concept will be desirable for the adjustment to the accounting system.

The triple entry bookkeeping system, proposed by Professor Ijiri, is an expanded version of the double-entry bookkeeping system, in which force accounts explaining momentum are incorporated into the existing accounting system using trebit in addition to debit and credit. This study shows the potential of providing information about the tracing the education costs and depreciation by applying the triple-entry bookkeeping concept. It would be easy to analyze the education costs and basic data for the management accounting system would be provided if the accounting system could provide the information that is not available now. It would result in more reasonable and systematic decision-making that the university administration body easily provides information useful for internal decision-making.
Author(s)
김정연
Issued Date
2001
Type
Research Laboratory
URI
https://oak.ulsan.ac.kr/handle/2021.oak/3611
http://ulsan.dcollection.net/jsp/common/DcLoOrgPer.jsp?sItemId=000002024059
Alternative Author(s)
Kim, Jeong Youn
Publisher
경영학연구논문집
Language
kor
Rights
울산대학교 저작물은 저작권에 의해 보호받습니다.
Citation Volume
8
Citation Start Page
13
Citation End Page
29
Appears in Collections:
Research Laboratory > Journal of management
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