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논문 기본 정보

자료유형
학술저널
저자정보
저널정보
한국경영학회 경영학연구 경영학연구 제2권
발행연도
1972.12
수록면
119 - 135 (17page)

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The concept of accounting as one of information system was first startd by AAAA, in its famous A statement of Basic Accounting theory(ASOBAT). In ASOBAT, accounting is defined as the process of indentifying, measuring and communicating economic information to permit informed judgements and decisions by the users of the information. And according to ASOBAT the objectives of accounting are summarized as the following four functions. 1. Making decisions concerning the use of limited resources, including the identification of crucial decision areas, and determination of objectives and goals. 2. Effectively directing and controlling an Organization`s human and material resources. 3. Maintaining and reporting on the custodianship of resources. 4. Facilitating social function and control. The coucept of peformance accounting is derived from the second of above accounting objectivies. The purpose of this paper is to define the scope of performance accounting which is one of the accounting information systems, to review the human and organizational problems which are the major aspects of performance accounting, and to present a new direction for management accounting in this dynamic society. Management accounting progressed through the four stages corresponding to the changes in the social and economic climate. In the first stage, standard costing and budgetary control became the major contents of management accounting in which calculating technique was emphasized. In the second stage, planning and control became the major components of management accounting in which managerial functions are emphasized. In the third stage, R. Beyer`s profitability accounting which consists of custodial accounting, performanance accounting and decision accounting became eminant. Custodial accounting is defined as the financial accounting for the assets entrusted to the enterprise including the preparation and presentation of reports to interest group. Performance accounting is the quantitative matching of performance against some plan by organisational responsibilty. It includes all accounting procedures and reports which exist in order to evaluate organizational performance. It also deals, however, with quantitative data other than costs. This may include such items as product line revenue, physical workload statistics, and internal net income reports. It implies the use of standards and budgets. Its distinguishing characteristic is that it serves to measure actual performance against planned performance in each responsibility. Decision accounting is the quantitative evaluation of alternative courses of action. The emergence of the management science and the impact of electronic data processing played an important role in the formulation of Beyer`s profitability accounting system. In the fourth stage the NAA research report, "concepts for management accounting" in which management accounting was systemized by the following contents. 1. Project profit planning. 2. Profit planning by products and markets. 3. Planning and measuring financial performance for coordination and control. 4. Measuring financial performancc for the enterprise as a whole financial condition. 5. Measuring financial performance for the enterprise as a wholeperiodic income. Since the concept of performance accounting emphasizes "control", it is behavior-oriented. And it is also human-oriented because it is a system to measure actual against planned performance in each responsibility. Therefore, information, organization and human behavior are closely related with performance accounting. It is the conclusion of this author that the study of performane accounting should emphasize the behavioral approaches and participation, morale, and motivation will play greater role in the study of performance accounting.

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