산업별 원가관리회계시스템 실태에 관한 연구 -제조업과 건설업간의 차이를 중심으로-

Abstract

This study primarily centered on investigating the differences in accounting system for manufacturing and construction industries. This study reviewed the current status of cost accounting system for manufacturing and construction industries that are facing a rapidly changing management environment. The objective of the study was to determine the suitability of cost accounting system for continuity and growth of the company. Accordingly, the study analyzed the differences in cost accounting system of two industries. To attain the objective, a review of literature was made first and by using the references, a theoretical foundation was established for an examination and analysis of cost accounting system. Using this as the basis, the researcher circulated questionnaires from some of the listed/publicly traded manufacturing and construction companies in Korea. The items that were researched in the cost accounting system were cost planning, product planning by the cost accountant, his participation in the conceptualization stage, standard cost accounting system, cost of product quality, and environment related costing. The study result showed that there are numerous statistically significant differences between manufacturing industry and construction industry in terms of cost accounting system.