농업부기 및 회계체계의 설정방안

• 영문명: A Study on the Improvement of Accounts System in Agricultural Bookkeeping
• 발행기관: 한국농식품정책학회
• 저자명: 이영만
• 간행물 정보: 『농업경영.정책연구』농업경영·정책연구 31권 4호, 634~649쪽, 전체 16쪽
• 주제분류: 농수해양 > 식품과학
• 파일형태: PDF
• 발행일자: 2004.12.31

영문 초록

This study discusses the problems regarding farm accounting objectives, accounting methodology, farmhouse management objectives and accounting system in writing the farm accounting. In order to review the practical applicability, the paper compares farm accounting theory with empirical survey. Also, focusing on the current accounting framework, the paper proposes the direction of establishing the rational accounting system with utilizing the computer programs for farm accounting. The appropriate establishment of farm accounting standards regarding farm accounting and management objectives, and accounting system is required so as to enhance the efficiency of farm accounting as the vital means of farm management improvement.

목차

Abstract

I. 머리말

II. 효용측면에서 본 농업회계의 방향 설정

III. 계정체계의 분석과 계정과목의 합리화 방안

IV. 맺는 말

참고문헌

키워드

Farm Accounting Objectives Accounting System