BSC(Balanced Scorecard) 관점의 내부통제시스템에 대한 연구：구미산업단지
A Study on Internal Control Systems of BSC(Balanced Scorecard)：Gumi Industrial Complex
1
조회
0
다운로드
1
인용
0
참고문헌
키워드
초록
This research made an actual study of the Internal Control Systems on medium and small business company located on Gumi industry area. From this study, we learned that work scope, approval procedure and proof documents are well prepared, but some problem of the lack of communication has arose and it should be more complementary. Findings from this study show that the materials and purchasing processes are generally well-operated, but the information-sharing and training related to materials code are still insufficient and require more complementary systems.
Abstract
This research made an actual study of the Internal Control Systems on medium and small business company located on Gumi industry area. From this study, we learned that work scope, approval procedure and proof documents are well prepared, but some problem of the lack of communication has arose and it should be more complementary. Findings from this study show that the materials and purchasing processes are generally well-operated, but the information-sharing and training related to materials code are still insufficient and require more complementary systems.
참고문헌 (8)
- 이효익, "회계감사론, 제 9판", 신영사
- Baggett, W. O., "Internal control：insight from a general system Theory perspective", Journal of Accountion Auditing and Finance, pp.227~233 (1983)
- Chakravarthy, B. S., "Measuring Strategic Performance", Strategic Management Journal, 7, pp.437~458 (1986)
- Dearden, J., "Measuring Profit Center Managers", Harvard Business Review, pp.84~88 (1987)
- Kaplan, R. S., "The Balanced Scorecard-Translating Strategy into Action" (1996), Harvard Business Press
- Control in Business Organization, "Merchant, K.", Harvard Graduate School of Business, ~ (1985)
- Control in Business Organization, "Mintzberg, K.", Harvard Graduate School of Business, ~ (1985)
- The AICPA Special Committee on Financial Report, "Improving Business Reporting-A consumer focus", Meeting the Information Needs of Investors and Creditors (1994), American Institute of Certified Public Accountants