物價變動會計의 理論的 考察과 問題點

Abstract

物價變動會計는 取得原價主義의 결합과 限界를 극복하기 위한 會計시스템을 構想하려는 시도라 할 수 있다.

本 論稿는 인플레이션에 따른 物價變動會計에 대한 硏究로써 物價變動會計의 必要性, 物價變動과 관련된 會計基本모델의 內容과 比較 및 問題點등을 中心으로 考察해 보았다.

硏究結果는 다음과 같다. 物價變動會計問題의 評價基準 및 方法에 대한 견해의 不一致로 어느모델, 어느 方法을 채택할 것인가에 대하여 理論的一致를 기대하기 어렵다는 것을 보았다. 이 문제를 감안할 때, 物價變動會計에 대한 硏究가 활발히 진행되어야 할 것이다.

Changing prices accounting has been considered an attempt of devising the accounting system to overcome the defects and limits of acquisition cost.

This paper, a study on changing prices accounting, aims at investigating the necessities of changing prices accounting and the basic accounting models in connection with changeing prices together with an account of the contrasts and problems between them.

The result of this study can be summarized like the following. Diverse viewpoints of the evaluation standard and method of changing prices accounting seem to make it very difficult to come to a theoretical agreement on which model or method is the most suitable one. Accordingly, in order to solve such problem, much more effort must be given to the study of changing prices accounting.

Changing prices accounting has been considered an attempt of devising the accounting system to overcome the defects and limits of acquisition cost.

This paper, a study on changing prices accounting, aims at investigating the necessities of changing prices accounting and the basic accounting models in connection with changeing prices together with an account of the contrasts and problems between them.

The result of this study can be summarized like the following. Diverse viewpoints of the evaluation standard and method of changing prices accounting seem to make it very difficult to come to a theoretical agreement on which model or method is the most suitable one. Accordingly, in order to solve such problem, much more effort must be given to the study of changing prices accounting.