지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2011.1
- 수록면
- 153 - 168 (16page)
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초록· 키워드
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In medium and small firm, the management system which is simple and where there is a practicality is required Ill)re than the management system which is complicated and minute of the centered around large company so that the introduction of the standard costs can be activated and it can be usefully used as a tool of management decisions. A difference between the standard costs introduction plan proposed in this paper and the preexistance study literature are as follows. In this paper, by breaking from the whole cost accounting aiming at all item, that is the traditional introduction method, and presenting the product cost accounting method by group the standards setting object was minimized and simplified. In this way, if the standards setting object is simplified, it is quick at the perimeter environment change as the little man power and flexibly it corresponds to and the cost information calculation which is exact with the setting up and maintenance of the efficient cost standard becomes available. As a result of applying for real through S corp., the usability of the method that the standard costs introduction method proposed in this paper produced the standard costs relatively short within period, it manages was verified. And the standard costs introduction method proposed in this paper went by the various cost information for each products, the management class did the management will decision which was objective and reasonable in the putting first.
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