노인장기요양기관의 전산회계프로그램의 개발과 적용 사례

Abstract

Long－term care institutions for the elderly in Korea are required to report and account for budgets and closing through the social welfare facility information system. This means that the accounting system of long－term care institutions for the elderly emphasizes the purpose of reporting to government institutions. However, managers need to operate computerized accounting programs for financial management purposes as well as generating accounting reports to be submitted to government agencies. Also, the accounting system of long－term care institutions has a short introduction period as well as the lack of expertise of accountants, which hinders the efficient operation of computerized accounting programs. In accordance with the necessity of the above study, this study developed a computerized accounting program that can efficiently support the financial management of long－term care institutions for the elderly, and presented a simple practical case using it. The results of this study will be able to provide basic data and information necessary for the development of the accounting system of long－term care institutions for the elderly and the computerized accounting education. Also, it can provide an opportunity to introduce an easy computerized accounting program and to complement the shortcomings of the current accounting system.