제조업체들의 원가관리현황에 관한 실태조사

Abstract

본 연구에서는 현재 기업들이 직면하고 있는 경영환경의 변화에 따라 관리회계시스템도 함께 변화하고 있는가를 진단하기 위하여 원가관리체계에 관한 실태를 조사하였다. 주로 조사된 내용으로는 제품원가계산과 원가관리 및 그 정보의 활용등에 관한 것이다. 본 연구의 결과를 개괄적으로 볼 때 종전의 실태조사 결과와 그리 큰 차이가 없슴을 알 수 있다. 이는 아직도 많은 기업들이 급변하는 경영환경에 발맞추어 관리회계시스템도 그에 맞추어 나간다는 증거를 찾을 수 없다는 것이다.

This study conducted a survey on cost management practices of firms facing changes of management environments to examine if they were also changing their management accounting systems. This study focused on product costing system, cost management and utilization of cost information. The results of the study revealed that no big difference was found between this study and the previous studies. This implies that there is no obvious evidence that the firms keep up with current business environmental changes by changing their management accounting system.

This study conducted a survey on cost management practices of firms facing changes of management environments to examine if they were also changing their management accounting systems. This study focused on product costing system, cost management and utilization of cost information. The results of the study revealed that no big difference was found between this study and the previous studies. This implies that there is no obvious evidence that the firms keep up with current business environmental changes by changing their management accounting system.