Earticle

초록

영어

In medium and small firm, the management system which is simple and where there is a practicality is required more 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.

목차

Abstract
 1. 서론
  1.1 연구의 배경 및 목적
  1.2 연구의 범위 및 구성
 2. 표준원가의 이론적 고찰
  2.1 표준원가의 의의 및 목적
  2.2 표준원가의 설정
  2.3 표준원가의 차이분석
  2.4 선행연구
 3. 표준원가의 실증분석
  3.1 S사의 사업 현황
  3.2 S사의 원가관리 현황
  3.3 S사의 표준원가제도 적용
  3.4 적용 효과
  3.5 적용과정에서의 문제점 및 향후 과제
 4. 결론
 5. 참고문헌

키워드

저자

• 김판수 [ Pan-Soo Kim | 경북대학교 경영학부 ] 교신저자

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  대한안전경영과학회지 [Journal of Korea Safety Management & Science]

• 간기

  계간

• pISSN

  1229-6783

• eISSN

  2288-1484

• 수록기간

  1999~2025

• 십진분류

  KDC 530 DDC 620