會計 配分

Abstract

現行, 減價償却과 結合原價에 대한 會計配分이 任意性을 內包한 結果?? 客觀性 및 理論的 妥當性이 의심되고 있다. 따라서 本 論文에서는 會計配分에 대한 硏究가 앞으로 繼續될 것이라고 前提하고, 會計擔當者의 主觀的 判斷에 의한 任意性配分 問題를 다소나마 減少시킬 目的으로 새로운 會計配分 方法을 中心으로 考察하였다.

Current accounting allocation of deprecition and joint cost has been involved in lots of arbitrariness, thus leading to double about it'a objectivity and theoretical justification. In connection with such a problem, much further study is likely to be made of accounting allocation.

My main concern in this paper is to make a comprehensive study of new accounting allocation methods which put it's purpose on reducing the degree of arbitrariness prompted by the subjective view of accounts in charge.

Current accounting allocation of deprecition and joint cost has been involved in lots of arbitrariness, thus leading to double about it'a objectivity and theoretical justification. In connection with such a problem, much further study is likely to be made of accounting allocation.

My main concern in this paper is to make a comprehensive study of new accounting allocation methods which put it's purpose on reducing the degree of arbitrariness prompted by the subjective view of accounts in charge.