대구‧경북지역 중소기업 원가회계실태 분석

Abstract

The purpose of this study is to understand the cost accounting practice in the small and medium businesses in Daegu‧Kyungbuk in Korea, and to use the findings for development of cost accounting education programs and for the cost accounting education in university where students prepare for their job opportunities in the small and medium businesses after school. The findings of the survey are as following: most staffs in charge of cost accounting are familiar with the cost structure of materials costs - labor costs - overhead costs. Job-order costing and process-costing systems are used to compute costs by the most companies. Overhead costs are allocated based upon both direct material costs and direct labor costs in most companies. Many staffs appear not to understand the difference between variable costs and fixed costs, and yet they perform break-even point analysis. The cost accounting areas that the small and medium businesses want to learn are Activity Based Costing, JIT, break-even point analysis, etc. They feel the great need of cost accounting education. We conclude from this survey that cost accounting education programs should be developed for the small and medium businesses, and the Korea Small and Medium Business Administration, The Korea Small Business Corporation, or even universities can be the initiators of such programs. We would like take this opportunity to inform accounting majored students of small and medium businesses' cost accounting practice so they can prepare for and have a better understanding of their future working environment.